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Total bureau of national tax Wu is retreated about exporting goods (avoid) duty
From;    Author:Stand originally


Duty delivers the state [2003]139 date


Each province, municipality, municipality directly under the Central Government and plan sheet list city state revenue, the each unit inside the bureau:

The problem that speaks drawback policy to exist in carry out in the light of each district report, classics research, the announcement is as follows:

One, avoid, touch, the goods that is the same as levy of sale in domestic market inspects to press the following formula in drawback method plan raise output tax:

Output tax = inspects the export goods FOB that is the same as goods of levy of sale in domestic market tax rate of levy of value added tax of × of list price of RMB of × foreign currency

Afore-mentioned inspecting with goods of levy of sale in domestic market, export business already was avoided by formulary computation riddance is asked for and do not touch drawback buckle the amount of tax to be paid and already turned of cost, can join input tax course from cost course change trains.

Inspect include with goods of levy of sale in domestic market " total bureau of Wu of tax of the Ministry of finance, state is executed about promoting goods of imports and exports further dismiss the announcement that supports drawback idea " (wealth tax [2002]7 date) manufacturing company of the regulation declares at customs oneself more than 6 months since the day of exit did not close neat concern, and " total bureau of national tax Wu about using " port electron executes the law system " company of production of export data examine and verify is avoided, touch, the announcement of drawback exit forehead " (country duty cases [2003]95 date) manufacturing company of the regulation declares do not have electronic data (have paper customs declaration. The duty that press a country cases [regulation of 2003]95 date file should be in the exit forehead of second month pay tax evaded, do not include to entrust, the exit forehead of acting exit and consignment business.

Avoid riddance is asked for and do not touch drawback buckle the amount of tax to be paid according to wealth tax [the computational formula that 2002]7 date file provides is calculated.

2, the duty that press a country cases [2003]95 date file sets the 2nd times, be the same as sale in domestic market to producing an enterprise to inspect already the export goods of pay imposition, closing to be retreated together (avoid) after duty proof, can liquidate in exit drawback of the regulation period inside, to the director drawback mechanism applies for to deal with avoid touch drawback formalities. To the enterprise export goods sale holds total sale proportion exorbitant, cause an enterprise to already paid tax the paragraph cannot be touched those who buckle, classics province (municipality, municipality directly under the Central Government) national revenue approval, can be in regulation the exit drawback rate that the regulation presses inside liquidation period gives drawback.
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