国家税务总局关于出口货物退（免）税若干问题的通知 Circular of the State Administration of Taxation on Some Issues concerning Tax Refund or Exemption on Export Goods

国家税务总局关于出口货物退（免）税若干问题的通知 Circular of the State Administration of Taxation on Some Issues concerning Tax Refund or Exemption on Export Goods

国税发[2003]第139号

颁布日期：20031118 　实施日期：20030101 　颁布单位：国家税务总局

　　GuoShuiFa [2003] No. 139

　　November 18， 2003

　　The administrations of state taxation of all provinces， autonomous regions， municipalities directly under the Central Government， cities directly under state planning， and all entities under the State Administration of Taxation：

　　With a view to solving the issues feedback from the regions concerning the enforcement of export tax refund policies， upon deliberation， we hereby make the following notice：

　　I. The following formula shall be applicable for calculating and deducting the output tax payable on the taxable goods regarded as sold in domestic market according to the Measures for Tax Exemption， Deduction or Refund：

　　Output tax payable = Offshore price of export goods regarded as taxable goods sold in domestic market ×Foreign exchange quotation of Renminbi × VAT rate Where the export enterprises have made calculation on the amount of taxes prohibited from exemption or deduction in the tax exemption， deduction or refund as prescribed on the aforesaid taxable goods， which are regarded as goods sold in domestic market and have been changed into cost， they shall be changed from the cost item into the income item of amount of tax.

　　The taxable goods regarded as goods sold in domestic market

[1] [2] [3] [4] [5] [6] [7] 下一页