对出口产品给予免税照顾,是国家鼓励企业出口创汇的优惠政策。有效地对出口企业进行税收管理,是保证优惠政策正确贯彻实施的关键。目前,随着对外开放的全面展开和外商投资企业的迅猛增加,在外商企业自营出口产品的税收管理上,也逐渐暴露出一定的问题,主要表现在对外销发票的使用、管理以及出口产品退税后税务机关如何及时控管等方面。由于现行税收制度对外商投资企业在出口产品申请免税时,提供的外销发票经税务机关批准后,可由企业自行印制,结果造成了企业使用多种式样发票的现象。有的独资企业的发票文字,仅有外文一种,由此产生了出口企业申报的免税资料不规范统一、税务机关审核工作量大的问题。更为严重的是,由于企业自印的外销发票在联次上大部分是一号一联,且上报税务机关的是复印件,这样既增加了基层税务人员的税收征管难度,也容易产生偷漏税现象。 Tax exemption for export products is a preferential policy that the state encourages enterprises to export and earn foreign exchange. Effective tax administration of export enterprises is the key to ensure that preferential policies are correctly implemented. At present, with the full implementation of the opening-up policy and the rapid increase of foreign-invested enterprises, certain problems have gradually emerged in the tax administration of the self-operated export products of foreign-funded enterprises. They are mainly manifested in the use and management of export invoices and the export products Tax authorities after the tax authorities on how to timely control and so on. Since the current taxation system applies for exemption of foreign-invested enterprises from export products, the export-oriented invoices provided by the tax authorities may be printed by the enterprises themselves. As a result, enterprises may use a variety of invoices. Some wholly-owned enterprises invoice text, only a foreign language, resulting in the declaration of export tax-free information is not standardized and unified, the tax authorities review the workload of large issues. What is more serious is that since the export invoices printed by the enterprises are mostly associated with No. 1 at the joint level and a copy is reported to the tax authorities, this not only increases the difficulty of tax collection and management of the tax officers at the grassroots level, but also easily leads to theft Tax evasion phenomenon.