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按现行涉外税收政策规定,外商投资企业委托外贸公司代理出口销售产品,可视同委托方自营出口产品,免征其工商统一税。但在实际执行中,对外贸公司代理外商投资企业出口销售产品,一般理解为要符合以下几个条件:①委托方与代理方要订有产品代理出口协议或合同;②销售收入要全部是外币且全部给委托方(除扣除一定的费用外);③要有经营单位是委托方的出口产品报关单;④要有开具委托方单位名称的出口发票。这四个条件符合有关代理的真实含义,但这又与我国外贸代理制的具体特征相冲突,使外商投资企业很难甚至不可能提供符合上述四个条件的有关凭据,其结果是外商投资企业必须缴纳工商统一税。
According to the current foreign tax policy, a foreign-invested enterprise entrusts a foreign trade company to act as its agent to export and sell its products, so as to be capable of exporting the products with the self-support from the entrusting party and exempting them from the consolidated tax on business products. However, in actual implementation, it is generally understood that a foreign trade company should act as an export agent for export-oriented sales of foreign-invested enterprises in order to meet the following conditions: ① The entrusting party and the agent must have an export agent agreement or contract; ② All sales must be made in foreign currency And all to the commissioning party (except for a certain amount of deduction); ③ to have a business unit is the exporter’s declaration of the client’s side; ④ there must be issued by the exporter’s name invoice. These four conditions are in line with the true meaning of the agency, but this conflicts with the specific characteristics of the foreign trade agency system in our country. This makes it very difficult or even impossible for FIEs to provide relevant credentials that meet the above four conditions. The result is that FIEs Must pay consolidated industrial and commercial tax.