论文部分内容阅读
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局:为加强出口货物税收管理,进一步规范出口货物税收管理办法,现就有关出口货物退(免)税的若干问题通知如下:一、出口企业委托出口的贷物,一律不向代理方开具增值税专用发票,受托方所在地主管出口退税的税务机关在开具“代理出口货物证明”时,不再要求收缴注销该批货物的增值税专用发票。二、根据《国务院关于[保税区海关监管办法]的批复》(国函[1997]48号)的规定精神,保税区与境外之间进出的货
State Administration of Taxation: In order to strengthen the tax administration of export goods and further regulate the tax administration of export goods, the Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, and the cities specifically designated in the state plan, are hereby notified of a number of issues concerning the tax refund (exemption) on export goods as follows: First, the export business entrusted with the export of the loan, shall not be issued to the agent VAT invoices, the trustee in charge of the export tax rebate tax authorities issued “Acting export cargo proof ”, no longer require the collection and cancellation of the shipment VAT invoice. II. Pursuant to the spirit of the “Reply of the State Council on the Measures for the Customs Control of Free Trade Zones” (Guohan [1997] No. 48), goods entering and leaving the bonded area and overseas