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为调节国内棉花市场的供求关系,财政部、国家经贸委、国家税务总局和海关总署联合发出通知(以下简称《通知》),规定进口棉花可以退还已缴纳入库的进口增值税,而且即征即退,退税款直接冲减进口棉花成本,不得转作收益或挪作他用.但对即证即退理解不一,为何不干脆免税?一般纳税人进口货物的增值税并不进采购成本,退税何以冲减成本?对此,本文试谈一下作者的体会.进口退税的目的在于使进口企业不再负担货物的进口增值税,提高进口货物在国内市场的竞争力和进口企业的经济效益.要通过退税
In order to regulate the supply and demand in the domestic cotton market, the Ministry of Finance, the State Economic and Trade Commission, the State Administration of Taxation and the General Administration of Customs jointly issued a circular (hereinafter referred to as the “Circular”) stipulating that import cotton may be refunded the imported value-added tax paid for storage, The tax rebates directly offset the cost of importing cotton, may not be converted to income or misappropriated other.But on the card that is different, why not simply tax-free? General taxpayers import value added tax is not into the purchase Why does the cost of tax rebate cost? In this regard, this article will talk about the author’s experience. The purpose of import tax rebate is to make import enterprises no longer bear the value-added tax on imports of goods to improve the competitiveness of imported goods in the domestic market and the economy of importing enterprises Benefit. To pass the tax rebate