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一、《财政部、国家税务总局关于调整出口货物退税率的补充通知》(财税[2003]238号)第四条所述“……外商投资企业采购符合退税条件的国产设备……”是指:1.在2002年3月31日前批准的外商投资企业,符合《国务院关于调整进口设备税收政策的通知》(国发[1997]37号)中规定的《外商
I. “Article 4 of the Supplementary Circular of the Ministry of Finance and the State Administration of Taxation on Adjusting the Rate of Refund of Exported Goods (Cai Shui [2003] No. 238)” ...... Domestic-purchased equipment complying with the conditions of tax rebate by foreign-invested enterprises ...... “means : 1. Foreign-funded enterprises approved before March 31, 2002 are in compliance with the stipulations in the ”Circular of the State Council on Adjusting the Tax Policy on Imported Equipment (Guo Fa [1997] No. 37)