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一加工补偿出口业务是融进、出口为一体的一种贸易方式。由于该方式利用了外资,出口后又为国家创造外汇收入,所以享受国家税收方面优惠政策。根据国税发〔1994〕031号文件精神,对于加工补偿出口贸易方式:①免征进口原材料、零部件的关税、增值税及消费税等;②出口后要凭来料加工登记手册、结汇凭单和“来料加工免税证明”向主管出口退税的税务机关办理核销、退税手续。逾期未核销的,主管退税的税务机关将合同海关和主管征税的税务机关及时予以补税和处
A processing compensation export business is integrated into the export as one of the ways of trade. Since this method makes use of foreign capital and creates foreign exchange income for the country after its exportation, it enjoys preferential policies in the state taxation. According to the document of Guo Shui Fa [1994] No. 031, the mode of export trade for processing compensation shall be exempted: (1) Exemption from customs duties, value-added tax and consumption tax on imported raw materials and spare parts; (2) “Processing exemption certificate ” to the competent tax authorities for export tax rebates, tax refund procedures. Overdue verification, the tax authorities in charge of tax rebates contract the Customs and the tax authorities in charge of tax authorities to make timely reimbursement and office