国家税务总局公告2011年第12号《国家税务总局关于出口货物退(免)税若干问题的通知》(国税发[2006]102号)下发执行以来,有地区和企业征询有关代理出口货物的税收问题。现就有关问题公告如下:一、出口企业未在规定期限内申报开具《代理出口货物证明》的货物,凡委托方已按现行税收政策规定计提增值税销项税额或申报缴纳增值税的,不属于国税发[2006]102号文件第一条第四项规定的情形。 Since the announcement of the State Administration of Taxation on December 12, 2011, the Circular of the State Administration of Taxation on Some Issues Concerning the Tax Refund (Exemption) on Export Goods (Guoshuifa [2006] No. 102), some regions and enterprises have consulted relevant agencies on the export of goods Tax issues. The issue of the relevant issues are as follows: First, the export business fails to declare within the prescribed time to issue a “certificate of export goods,” the goods, where the commission has tax provisions of the current VAT policy VAT declaration or pay VAT, Does not belong to Guo Shui Fa [2006] No. 102 document the first four conditions.