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出口退税制度是我国税收制度的重要组成部分。出口退(免)税是对出口货物退还其在国内生产和流通环节实际缴纳的增值税、消费税。这一制度主要是通过退还出口货物的国内已纳税款来平衡国内产品的税收负担,使本国产品以不含税成本进入国际市场,与国外产品在同等条件下竞争,从而增强竞争能力,扩大出口创汇。出口了商品是否一定可以得到退税?很多企业的财务人员在这方面仍存在误区。
Export tax rebate system is an important part of our tax system. Export tax refund (exemption) is the return of goods exported in the domestic production and circulation actually paid value-added tax, consumption tax. This system mainly balances the tax burden on domestic products by returning the domestic tax already paid for the exported goods so that their products can enter the international market at a tax-free cost and compete with foreign products under the same conditions, thereby enhancing their competitiveness and expanding exports Foreign exchange earnings. Exported goods will be able to get a tax rebate? Many corporate financial officers in this area there are still errors.