各省、市、自治区税务局: 随着外贸体制的逐步改革,近年来有些工业企业经有关部门批准直接经营出口产品。对其计税问题, 经我们研究,明确如下: 工业企业直接经营出口的产品,根据《工商税条例(草案)》第四条的规定,按照销售收入征税。因 Tax authorities of all provinces, municipalities and autonomous regions: With the gradual reform of the foreign trade system, some industrial enterprises have, in recent years, approved the direct management of export products through relevant departments. Taxation on its issue, as we have studied, is clearly as follows: Products directly exported by industrial enterprises are taxed on the basis of sales revenue in accordance with the provisions of Article 4 of the Industrial and Commercial Tax Ordinance (Draft). because