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为了适应我国加入WTO,深化外贸体制改革的需要,财政部、国家税务总局发布了《关于进一步推进出口货物实行免、抵、退办法的通知》(财税[2002]7号文)。规定从2002年1月1日起对生产企业自营或委托外贸企业代理出口自产货物,除另有规定外,增值税一律实行“免、抵、退”的管理办法。因此“免、抵、退”税核算的正确与否将对企业的财务核算和税收征管工作产生重大影响。本人根据一年来的实践经验从以下几个方面谈谈自己的认识。
In order to meet China’s accession to the WTO and deepen the need of the reform of the foreign trade system, the Ministry of Finance and the State Administration of Taxation issued the Notice on Further Advancing the Implementation of Exemptions, Delays, and Forces of Exported Goods (Cai Shui [2002] No.7). Provisions from January 1, 2002 on the production of self-employed or commissioned foreign trade enterprises to export their own goods agents, unless otherwise provided, the value-added tax will be implemented “exempt, credit, ” management approach. Therefore, the correct tax accounting of “exempt, debit and refund” will have a significant impact on the financial accounting and tax administration of the enterprise. Based on the practical experience of the past year, I talk about my own understanding from the following aspects.