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为适应经济全球化和我国加入世贸组织的新形势,按照守法便利原则促进我国大型高新技术企业的健康快速发展,决定自2003年9月1日起,加工贸易联网监管企业(以下简称“联网企业”)内销可集中办理补税手续,现就有关问题公告如下:一、本公告所称联网企业,是指依据《中华人民共和国海关对加工贸易企业实施计算机联网监管办法》(海关总署令第100号发布),海关实施联网监管的加工贸易企业。二、对已经取得《加工贸易保税进口料件内销批准证》的联网企业,其内销保税货物在核定的品种、数量和金额范围内,经联网企业申请并经企业主管海关同意,可按月度集中办理内销补税手续。三、按月度集中办理内销补税手续的联网企业,在每个核销周期结束前,必须办结所有的内销补税手
In order to adapt to the economic globalization and the new situation of China’s accession to the WTO and to promote the healthy and rapid development of large-scale hi-tech enterprises in China in accordance with the principle of abiding by law, it has been decided that since September 1, 2003, the processing trade network supervision enterprises (hereinafter referred to as “networking”) Enterprises “) domestic sales can apply for taxation procedures centralizedly, and the relevant issues are announced as follows: 1. The ”networked enterprises“ referred to in this announcement refer to the ”Measures of the People’s Republic of China Customs Implementing Computerized Networking for Processing Trade Enterprises" (General Administration of Customs) Order No. 100 was issued.) The Customs implemented a processing trade enterprise with network supervision. 2. For those networked enterprises that have obtained the Domestic Sales Approval Certificate for Bonded Imported Processing Materials for Processing Trade, the domestically-manufactured bonded goods within the range of approved varieties, quantities, and amounts shall be subject to the monthly Domestic sales tax procedures. 3. Networked enterprises that have centralized monthly domestic taxation procedures must complete all domestic taxpayers before the end of each verification cycle.