论文部分内容阅读
广西壮族自治区国家税务局: 《关于出口企业已出口未申报退税出口货物税收管理问题的请示》收悉。经研究,现就《国家税务总局关于开展进出口税收检查工作的紧急通知》(国税函[1998]451号,以下简称《通知》一文的执行期限等有关问题批复如下: 一、鉴于1998年前出口货物征、退税率相差较大,出口企业出口货物不缴税也不申报退税问题较为严重的实际情况,为平衡出口货物税负,国家税务总局于1998年7月31日下
State Administration of Taxation of Guangxi Zhuang Autonomous Region: Notice on Tax Administration of Export Enterprises that Have Not Declared Tax Rebates for Export Goods Exported. After the study, I hereby make the following reply regarding the “Implementation of the Emergency Notice on the Inspection and Quarantine of Import and Export Goods” (Guo Shui Han [1998] No. 451, hereinafter referred to as the “Notice”) and other relevant issues: I. Considering that prior to 1998 Export goods levy, the tax rebate rate difference between large, export enterprises do not pay taxes do not declare the tax rebate is more serious the actual situation, in order to balance the tax burden on exports, the State Administration of Taxation on July 31, 1998