Applying for exports tax rebate ( or exemption ) , foreign trade enterprises have to be responsible for the truth and legality of their declaration of tax rebate data 外貿(mào)企業(yè)在申報(bào)出口貨物退(免)稅時(shí),必須對(duì)申報(bào)退稅資料的真實(shí)性、合法性負(fù)責(zé)。
In china , export tax refund system started to implement from 1985 , and it has made great influence to our foreign trade and national macroscopic economy 我國(guó)從1985年開始實(shí)施出口退稅制度,出口退稅對(duì)外貿(mào)出口和國(guó)內(nèi)的宏觀經(jīng)濟(jì)產(chǎn)生了重大的影響。
Article 34 the state may take foreign trade promotion measures such as import or export credit and export tax refund for the purpose of the development of foreign trade 第三十四條國(guó)家采取進(jìn)出口信貸出口退稅及其他對(duì)外貿(mào)易促進(jìn)措施,發(fā)展對(duì)外貿(mào)易。
Article 34 the state may take import and export credit , export tax refund and other foreign trade promotion measures for the purpose of the development of foreign trade 第三十四條國(guó)家采取進(jìn)出口信貸、出口退稅及其他對(duì)外貿(mào)易促進(jìn)措施,發(fā)展對(duì)外貿(mào)易。
When export enterprise exported used facility , it should apply to in - charge tax bureau for export tax refund or exemption , within stipulated period 第十條出口企業(yè)出口舊設(shè)備后,須在規(guī)定的出口退(免)稅申報(bào)期內(nèi),向主管稅務(wù)機(jī)關(guān)申報(bào)舊設(shè)備的出口退(免)稅。
Export tax refund system has been widely used in many countries and districts . it ’ s also one of the measures of accelerating export which wto ratified 出口退稅制度作為一項(xiàng)出口財(cái)政激勵(lì)機(jī)制,被世界上許多國(guó)家和地區(qū)廣泛應(yīng)用,它也是世界貿(mào)易組織所允許的促進(jìn)出口措施。
In the case of steel and some other products , exporters have accelerated sales overseas in recent months to beat government cuts to export tax rebates for energy - intensive products 在鋼鐵和其它一些產(chǎn)品方面,出口商最近數(shù)月加快了海外銷售的步伐,以減少政府削減能源密集型產(chǎn)品出口退稅的影響。
Foreign trade enterprises shall present “ tax payment receipt ” ( for exports use only ) on “ exports tax payment barrier ” for the bought - in goods for export subject to consumption tax payment 對(duì)外貿(mào)企業(yè)購進(jìn)出口的消費(fèi)稅應(yīng)稅貨物還須提供“稅收(出口貨物專用)繳款書”或“出口貨物完稅分割單” 。
At present , the researchers in our country mostly embark from the government angle , proposing the corresponding reform suggestions in view of our present export tax refund system 目前,國(guó)內(nèi)學(xué)者對(duì)于出口退稅的研究,大多是從政府角度出發(fā),針對(duì)我國(guó)現(xiàn)行出口退稅制度的不完善提出相應(yīng)的改革和完善建議。
Within the export tax rebate ( exemption ) plan of the state , the tax rebates meeting the relevant requirements shall be handled as it is promised that the examination and approval formalities shall be completed within 20 working days 在國(guó)家下達(dá)的出口退(免)稅計(jì)劃內(nèi),對(duì)符合條件的退稅業(yè)務(wù),嚴(yán)格履行在20個(gè)工作日內(nèi)辦結(jié)審核、審批手續(xù)的承諾。