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根据国务院要求,生产企业自2002年1月1日起自营出口或委托外贸企业代理出口自产货物出口退税由“先征后退”办法改“免、抵、退”税办法。免抵退税办法的全面推行对于减少出口企业资金占用,降低出口企业财务费用,提高出口产品在国际市场上的竞争力,促进外贸出口增长和外贸体制改革,拉动国民经济快速增长具有重要意义,但同时对各地财政和税收工作也产生较大的影响。目前,部分出口企业对出口单证回收不
According to the requirements of the State Council, the manufacturing enterprises shall, since January 1, 2002, either export their own businesses or entrust a foreign trade enterprise to act as a proxy for export tax rebates for the export of self-produced goods, and change the “exemption, credit and refund” tax by the method of “first lending backwards”. The full implementation of the exemption and rebate measures is of great significance in reducing the occupation of funds by export enterprises, reducing the financial costs of export enterprises, enhancing the competitiveness of export products in the international market, promoting the growth of foreign trade exports and the reform of the foreign trade system, and stimulating the rapid growth of the national economy. At the same time, however, it also has a great impact on the work of finance and taxation in various places. At present, some exporters do not recycle export documents