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为进一步搞活国有大中型企业,扩大外贸出口,推行代理制,国务院决定,对有进出口经营权的生产企业自营出口或委托外贸企业代理出口的货物从1997年1月1日起实行“免、抵、退”税的办法。一、实行“免、抵、退”税的范围。凡有进出口经营权的各类生产企业自营出口或委托外贸企业代理出口的货物,除另有规定者外,一律实行“免、抵、退”税的办
In order to further invigorate the state-owned large and medium-sized enterprises, expand their exports, and promote the agency system, the State Council has decided that the goods exported by its own manufacturing enterprises or entrusted to foreign trade enterprises to act as export agents should be implemented on January 1, 1997, Exemption, credit, refund “tax approach. First, the implementation of ”free, credit, refund " tax range. All kinds of goods that have the right of import and export and are exported by their own branches or entrusted to be exported by a foreign trade enterprise shall, unless otherwise provided, be subject to the tax exemption, credit and refund.