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在1994年的税制改革中,为了统一税制,公平税负,改善祖国大陆的投资环境,适应建市和发展社会主义市场经济的需要,对外商投资企业所增加的税负实行了退还政策。这实际上也是一种照顾。主要内容如下: (一) 对1993年2月31日前已批准设立的外商投资企业,即1993年12月31日前已办理工商登记的外商投资企业,由于改征增值税、消费税、营业税增加税负,由企业提出申请,税务机关审核批准,在已批准的经营期限内,即工商行政管理部门批准的经营期限内,不包括1994年1月1日以后办理的延长期,准予退还因税负增加而多缴纳的税款,但最长不
In the 1994 tax reform, in order to unify the tax system and tax burden, improve the investment environment in the motherland, adapt to the needs of establishing a market and developing a socialist market economy, the tax burden on foreign-invested enterprises was refunded. This is actually a kind of care. The main contents are as follows: (1) As for the foreign-invested enterprises that have been approved before February 31, 1993, that is, foreign-invested enterprises that have handled business registration before December 31, 1993, the tax burden will be increased due to the change of VAT, consumption tax and business tax , The application shall be filed by the enterprise and examined and approved by the tax authorities within the operating period approved, that is, the business period approved by the administrative department for industry and commerce, excluding the extended period after January 1, 1994 and the refund due to the increase of tax And pay more taxes, but the longest no