摘要
国家对外商投资企业出口货物税收征收管理办法已开始全部实行出口退税。对出口退税中的“先征后退”管理办法的实际优势以及实行过程中存在的会计处理、税务管理问题进行阐述 。
The policy of export rebate will be completely carried out in the tax collection administration to the export goods of the full foreign owned enterprises in China. This paper deals with the actual advantages of “paying tax before drawback” administration measures in export rebate and the matters concerning accounting process and tax administration in the practical process, and reasonable suggestions are made.
出处
《福建农业大学学报（哲学社会科学版）》
2001年第1期41-45,共5页
Journal of Fujian Agricultural University(Social Science Edition)
