论文部分内容阅读
本刊讯经国务院批准,财政部、国家税务总局决定,自2008年8月1日起,取消部分农药产品的出口退税。凡企业在2008年8月1日之前已经签定出口合同且价格不能更改的,出口企业可在2008年8月15日之前持合同文本到当地主管出口退税的税务机关登记备案。经备案的出口合同,凡在2009年1月1日之前报关出口的,准予按调整前的退税率执行。逾期未能备案的以及2008年12月31日以后报关出口的,一律按调整后的出口退税率执行。
Our journal approved by the State Council, the Ministry of Finance, the State Administration of Taxation decided that since August 1, 2008, cancel some of the export tax rebate pesticide products. Where enterprises have signed the export contract by August 1, 2008 and the price can not be changed, the exporting enterprise may register the contract with the local tax authorities in charge of export tax rebate before August 15, 2008. After the filing of the export contract, where the declaration before January 1, 2009 exports, is allowed to be implemented before the adjustment of the tax rebate rate. Failing to file the above documents and declaring exports after December 31, 2008 will be subject to the adjusted export tax rebate rate.