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近年来,我国的来料加工装配业务从沿海地区不断向内地扩展,规模越来越大。由于目前来料加工装配业务的形式多样而又比较复杂,实行产口出口退税政策以后,来料加工装配业务与产品出口在税收政策上存在一定的交叉,在具体掌握税收征免界限方面,有时划分不清,造成漏洞。有的应当予以免税的没有得到照顾,有的不该免税的反而免了税。为了解决这个问题,我们想根据现行有关税收政策结合目前来料加工装配业务的各种形式,对如何正确区分来料加工装配的业务的有关税收征免界限谈一些意见,供同行们研究参考:
In recent years, our country’s processing and assembly business has continuously expanded from the coastal areas to the Mainland, with an increasing scale. Due to the current processing and assembly business in various forms and more complex, the implementation of the export tax rebate policy after the export, processing and assembly of products and export business in the tax policy there is a certain degree of cross-cutting tax control in the specific grasp of the boundaries, sometimes Divided, causing loopholes. Some should be exempt from tax has not been taken care of, and some should not be exempt from tax instead of tax. In order to solve this problem, we would like to share some opinions on how to make a correct distinction between the limits of tax exemption and exemption for the business of assembly and processing according to the relevant tax policies in the light of the various forms of the current processing and assembly operations for our colleagues to study and reference: