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通知明確,出口http://en.stonebuy.com/企業(yè)http://www.stonebuy.com/enterprise/出口http://en.stonebuy.com/含金(包括黃金和鉑金)成分的產(chǎn)品http://www.stonebuy.com/sample/實(shí)行免征增值稅政策,相應(yīng)的進(jìn)項(xiàng)稅額不再退稅或抵扣,須轉(zhuǎn)入成本處理。 中國(guó)http://www.stonebuy.com石材http://www.stonebuy.com/網(wǎng)-外貿(mào)助手-stonebuy.com
出口http://en.stonebuy.com/企業(yè)http://www.stonebuy.com/enterprise/出口http://en.stonebuy.com/通知所列含金產(chǎn)品http://www.stonebuy.com/sample/后,須持出口http://en.stonebuy.com/退(免)稅所規(guī)定的憑證按月向主管稅務(wù)機(jī)關(guān)退稅部門(mén)填報(bào)《出口http://en.stonebuy.com/含金產(chǎn)品http://www.stonebuy.com/sample/免稅證明申報(bào)表》(一式二聯(lián),第一聯(lián)留存企業(yè)http://www.stonebuy.com/enterprise/,第二聯(lián)交由退稅部門(mén))。退稅部門(mén)對(duì)出口http://en.stonebuy.com/企業(yè)http://www.stonebuy.com/enterprise/報(bào)送的《出口http://en.stonebuy.com/含金產(chǎn)品http://www.stonebuy.com/sample/免稅證明申報(bào)表》及規(guī)定憑證進(jìn)行審核,審核無(wú)誤后開(kāi)具《出口http://en.stonebuy.com/含金產(chǎn)品http://www.stonebuy.com/sample/免稅證明》。出口http://en.stonebuy.com/企業(yè)http://www.stonebuy.com/enterprise/持《出口http://en.stonebuy.com/含金產(chǎn)品http://www.stonebuy.com/sample/免稅證明》(第三聯(lián))向征稅部門(mén)申報(bào)免稅,征稅部門(mén)將出口http://en.stonebuy.com/企業(yè)http://www.stonebuy.com/enterprise/的免稅申報(bào)同退稅部門(mén)開(kāi)具的《出口http://en.stonebuy.com/含金產(chǎn)品http://www.stonebuy.com/sample/免稅證明》(第二聯(lián))碰對(duì)審核無(wú)誤后,辦理免稅手續(xù)。出口http://en.stonebuy.com/企業(yè)http://www.stonebuy.com/enterprise/須將免稅出口http://en.stonebuy.com/貨物相應(yīng)的進(jìn)項(xiàng)稅額轉(zhuǎn)入企業(yè)http://www.stonebuy.com/enterprise/成本科目。
出口http://en.stonebuy.com/企業(yè)http://www.stonebuy.com/enterprise/未在規(guī)定期限內(nèi)向主管稅務(wù)機(jī)關(guān)申報(bào)免稅的出口http://en.stonebuy.com/含金產(chǎn)品http://www.stonebuy.com/sample/,企業(yè)http://www.stonebuy.com/enterprise/須按照《國(guó)家稅務(wù)總局關(guān)于出口http://en.stonebuy.com/貨物退(免)稅管理有關(guān)問(wèn)題的通知》、《國(guó)家稅務(wù)總局關(guān)于出口http://en.stonebuy.com/企業(yè)http://www.stonebuy.com/enterprise/未在規(guī)定期限內(nèi)申報(bào)出口http://en.stonebuy.com/貨物退(免)稅有關(guān)問(wèn)題的通知》有關(guān)規(guī)定計(jì)提銷(xiāo)項(xiàng)稅額。
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