發(fā)布時(shí)間：2018-06-02 02:00

  本文選題：免抵退稅 + 應(yīng)交增值稅　； 參考：《財(cái)務(wù)與會(huì)計(jì)》2013年01期

【摘要】：正《關(guān)于出口貨物勞務(wù)增值稅和消費(fèi)稅政策的通知》(財(cái)稅[2012]39號(hào),以下簡(jiǎn)稱《通知》)和《出口貨物勞務(wù)增值稅和消費(fèi)稅管理辦法》(國(guó)家稅務(wù)總局公告2012年第24號(hào),以下簡(jiǎn)稱《公告》)規(guī)定,依法辦理工商登記、稅務(wù)登記、對(duì)外貿(mào)易經(jīng)營(yíng)者備案登記,自營(yíng)或委托出口貨物具有生產(chǎn)能力(包括加工修理修配能力)的單位或個(gè)體工商戶,以及依法辦理工商登記、稅務(wù)登記但未辦理對(duì)外貿(mào)易經(jīng)營(yíng)者備案登記,委托出口貨物具有生產(chǎn)能力(包括加工修理修配能力)的單位或個(gè)體工商戶統(tǒng)稱為生產(chǎn)型出口企業(yè)(簡(jiǎn)稱生產(chǎn)企業(yè))。同時(shí),上述兩個(gè)文件對(duì)生產(chǎn)企業(yè)一般貿(mào)易出口貨物勞務(wù)增值稅和消費(fèi)稅退(免)稅的適用范圍、申報(bào)時(shí)限、退稅計(jì)算等相關(guān)內(nèi)容做了部分調(diào)整。
[Abstract]:The notice on the Policy of Value-added tax and consumption tax on Export goods and Services (Fiscal and tax [2012] 39, hereinafter referred to as "notice") and the measures for the Administration of Value-added tax and consumption tax on Export goods and Services (decree No. 24 of 2012 of the State Administration of Taxation), "hereinafter referred to as" the notice ") provides that units or individual industrial and commercial households that have the capacity to produce (including processing, repair, and repair) for export goods shall, according to law, be registered for industry and commerce, for tax purposes, for the record of foreign trade operators, and for self-employed or entrusted export goods, As well as the registration of industry and commerce according to law, the registration of taxation but not the registration of foreign trade operators for the record, The unit or individual that entrusts export goods with productive capacity (including the ability to process repair and repair) is collectively called a production-oriented export enterprise (abbreviated as a production enterprise). At the same time, the above two documents have partially adjusted the scope of application, the time limit of declaration, the calculation of tax rebate and so on for the general export of goods and services value-added tax (VAT) and consumption tax refund (exemption) of manufacturing enterprises.
【作者單位】： 山東省德州市國(guó)家稅務(wù)局;山東省德州中財(cái)致遠(yuǎn)稅務(wù)師事務(wù)所;
【分類號(hào)】：F740.45

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