生产企业一般贸易免抵退税申报与会计核算

发布时间：2018-06-02 02:00

本文选题：免抵退税 + 应交增值税　；参考：《财务与会计》2013年01期

【摘要】：正《关于出口货物劳务增值税和消费税政策的通知》(财税[2012]39号,以下简称《通知》)和《出口货物劳务增值税和消费税管理办法》(国家税务总局公告2012年第24号,以下简称《公告》)规定,依法办理工商登记、税务登记、对外贸易经营者备案登记,自营或委托出口货物具有生产能力(包括加工修理修配能力)的单位或个体工商户,以及依法办理工商登记、税务登记但未办理对外贸易经营者备案登记,委托出口货物具有生产能力(包括加工修理修配能力)的单位或个体工商户统称为生产型出口企业(简称生产企业)。同时,上述两个文件对生产企业一般贸易出口货物劳务增值税和消费税退(免)税的适用范围、申报时限、退税计算等相关内容做了部分调整。
[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.
【作者单位】：山东省德州市国家税务局;山东省德州中财致远税务师事务所;
【分类号】：F740.45

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