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由于我国现行税收政策对自营与转嫁货物出口的计税方式不同,在相同条件下,生产型集团公司内独立核算的各成员企业,通过一定的利益组合,采取外贸企业收购生产企业货物出口,转嫁货物增值链条所实现的退税,要比生产企业自营出口更加实惠。那么,在生产企业自营与转嫁货物出口模式下,利润获取是否同样受益?事实上,受诸多因素影响,利润值会随着参数变量的线性波动不断变化,并不完全取决于采用何种出口货物经营模式。本文拟通过对生产型集团公司下属成员企业出口货物退(免)税的比较,来均衡分析生产企业如何选择获利最大的出口模式。
Because of the current taxation policy in our country, the tax accounting methods for self-employed and forged goods export are different. Under the same conditions, each member enterprise independently accounted for in the production group company adopts a certain combination of interests to take the foreign trade enterprises to purchase the goods exports of the manufacturing enterprises, Passing the value-added chain of goods to achieve the tax rebate, than the self-employed manufacturers more affordable exports. So, in the production of self-employed and the transfer of goods exports mode, whether the same benefit from the acquisition of profits? In fact, by many factors, the profit value will be with the linear variation of the parameters of the variable, does not depend entirely on what kind of exports Cargo management model. This article intends to analyze the manufacturing enterprises how to choose the most profitable export mode through the comparison of the tax deduction (exemption) of exported goods among the member companies of the production group corporation.