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国家税务总局近期调整了豆粕的出口退税政策,即把豆粕从农产品范畴调整成为工业产品范畴,按照这一调整,豆粕出口增值税的退税率由5%自动提高到13%,即对豆粕出口给予100%退税优惠。调整后新的退税税率的开始执行时间为今年年初,因此我国自2002年1月1日起报关出口的豆粕均将享受到该退税优惠政策。国家税务总局同时表示,由于豆粕调整税率过程是在近期完成的,其中涉及较为复杂的调整工作,因此目前并未开始实际操作,同时国税局尚未制定出符合退税标准的出口豆粕数量指标,退税款项来源也尚未确定。
The State Administration of Taxation recently adjusted the export tax rebate policy for soybean meal, that is, the adjustment of soybean meal from the category of agricultural products to the category of industrial products. According to this adjustment, the VAT rebate rate for soybean meal exports was automatically raised from 5% to 13% 100% rebate discount. After the adjustment, the implementation of the new tax rebate rate will start from the beginning of this year. Therefore, since January 1, 2002, soybean meal exported from China will enjoy the rebate preferential policies. At the same time, the State Administration of Taxation said that since the process of adjusting the tax rate of soybean meal was completed in the near future, involving more complicated adjustment work, no actual operation has been started so far. At the same time, the IRS has not yet formulated the quantitative index of export soybean meal meeting the tax rebate standard. The source has not been confirmed yet.