进出口税务（Import and export tax）.docVIP

进出口税务（Import and export tax） Section 1 scope of enterprise for refund (Exemption) of export goods By the national Ministry of Commerce (the former Ministry of foreign trade and economic cooperation) and its authorized units to export business qualification of foreign trade enterprises, production enterprises, foreign-invested enterprises, units, individuals and organizations, commissioned by the export of foreign trade enterprises, production enterprises and authorized refund (Exemption) tax of enterprises. Generally can be divided into the following categories: I. circulation enterprises with the right to import and export Including: the central and local foreign trade enterprises and industrial and commercial enterprises approved by the Ministry of foreign trade and economic cooperation and their authorized units, with the right to import and export. Two, production enterprises: including import and export business rights and no import and export business rights of production enterprises. Three, any refund or exemption of value-added tax and consumption tax of the enterprise 1. The goods will be shipped out of the country to be used as an overseas contracting engineering company for foreign contracted projects; 2, undertake foreign repair and repair business enterprises; 3, the sale of goods to the ocean shipping, ocean state wheel and collect foreign exchange supply company, ocean shipping supply company; domestic aviation supply company; 4, the use of foreign government loans or loans from international financial organizations, through international bidding by the successful bidding of domestic mechanical and electrical products enterprises; 5. Purchasing goods in China and shipping them overseas as enterprises that invest abroad. 6, according to international practice, based on the principle of mutual benefit and reciprocity, to foreign embassies (consulates) embassy and diplomatic representatives and consular officials to buy goods and services in China, with