论文部分内容阅读
一、产品出口退税问题。外贸企业委托对外来料加工企业加工收回“来料加工、各作各价,对口合同”产品退税问题。去年,我们曾通过各种途径,呈报上级局,终于改变了按加工费乘税率的计税方式,恢复了原来按组成计税价格计算纳税的方法,得到了肯定。现在,有些地方规定,外贸企业收回委托加工产品出口退税(退地方库部分)要把75％上缴财政,25％交回企业,所以外贸企业采取不征不退的办法,致使受托方应缴的委托加工增值税(产品税)产品的税收无法上缴,在税务征管上造成困难。故建议以后乡镇来料加工企业出口产品退税一律退中央金库,以免在征管上产生有如此类的麻烦。
First, the issue of export tax rebates. Foreign trade enterprises commissioned processing of foreign processing enterprises to recover the “processing, the various prices, counterpart contracts” product tax issues. Last year, we had reported to the higher bureau through various channels and finally changed the method of calculating the tax rate on the basis of the processing fee. We were able to revert to the original method of calculating the tax paid on the basis of the component tax, which was affirmed. Now, in some places, it is stipulated that foreign trade enterprises should pay 75% of their export tax rebates (refunds and repositories) to the enterprises and 25% of them back to the enterprises so that the foreign trade enterprises will adopt the principle of non-refundable collection and return, resulting in the entrusted party’s Entrusted processing VAT (product tax) product tax can not be turned over, resulting in tax administration difficulties. Therefore, after the proposed township export processing enterprises export tax rebates will withdraw from the central treasury so as to avoid such problems in the collection and management.