国家税务局最近发出通知,凡在1994年1月以后办理过出口退税的企业和销售出口产品的生产企业,都应进行检查,各地税务机关要选择重点地区和重点企业进行征、退税重点检查。这次检查除按常规检查出口退税的适用税率、计税依据、进料加工出口产品等问题外,要重点检查的有:1、生产企业销售的出口产品,是否按有 The State Administration of Taxation recently issued a circular that all enterprises that handle export rebates after January 1994 and those that sell export products should conduct inspections. All local taxation authorities should select key areas and key enterprises for key inspections and tax rebates. Apart from examining the applicable tax rates, tax bases and export processing of export tax rebates by routine inspection, the inspection should focus on: 1) Whether the export products sold by the manufacturing enterprises are classified according to the