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其一:(作者贾金桥,河北省税务局涉外税处工作)最近,我省一些外商投资企业反映,根据国税发(1992)217号《国家税务局关于使用出口产品税收专用缴款书若干问题的规定》第二条:“生产企业和农林牧水产品的收购单位在计算缴纳出口产品应纳税款时,必须按照产品销售收入和法定征税税率或全国统一减税后的征税税率全额计算纳税”。由于有这一条规定,这些企业单位销售给出口企业的产品,因平衡税负,没有按工商统一税的法定税率纳税,出口企业就得不到退税。这样,出口企业减少了出口或降低了收购价
Recently, some foreign-invested enterprises in our province reported that according to Guo Shui Fa (1992) No. 217, “Several Questions of the State Administration of Taxation on the Dedication of Taxes on the Use of Exported Products Article 2 of the Provisions of the Provisions: ”Production enterprises and units engaged in the production of agricultural, forestry, animal husbandry and aquatic products shall, when calculating the tax payable on export products, calculate in full accordance with the sales tax revenue and the statutory tax rate or the tax rate after the national unified tax reduction Taxes. " As a result of this provision, the products sold by these enterprises to export-oriented enterprises are not taxed at the statutory tax rate of uniform taxation of industrial and commercial enterprises because of the balance of tax burden, and the export enterprises are not entitled to any rebates. In this way, exporters reduced their exports or reduced the purchase price