广州全意翻译公司-提供高质量高水准的韩语翻译服务！020-85593870 020-85593869

税务财政翻译

税务翻译,财务翻译,财会翻译,财政翻译

广州全意翻译公司拥有专职的税务翻译人员,专业提供优质的税务翻译,财务翻译，财会翻译，财政翻译。

税务翻译

财政部 国家税务总局 Ministry of Finance State Administration of Taxation
________________________________________

各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，新疆生产建设兵团财务局：
Provincial Departments (Bureaus) of Finance, State Taxation Administrations of each province, autonomous region, municipality and cities with independent plans, Finance Bureau of Xingjiang Production and Construction Group:
　　 经国务院决定，进一步推进出口货物实行免、抵、退税管理办法。
Upon the decision of State Council, the Measures of Tax Exemption, Offset and Refund for Imported and Exported Goods will be further promoted.

广州税务翻译网 www.transyi.com
现将有关规定通知如下:
The provisions in the circular are detailed as follows:
　　 一、生产企业自营或委托外贸企业代理出口(以下简称生产企业出口)自产货物，除另有规定外，增值税一律实行免、抵、退税管理办法。

<<略...>>

　　 五、生产企业自货物报关出口之日起超过6个月未收齐有关出口退(免)税凭证或未向主管国税机关办理“免、抵、退”税申报手续的，主管国税机关视同内销货物计算征税。
5. If a production enterprise has not collected relevant export tax refund (tax exemption) certificates within 6 months after the date of declaration at customs for the goods exported or it has not applied with competent taxation authority for handling tax exemption, offset and refund, the competent state taxation authority shall calculate the tax as if the goods are domestically sold.
对已征税的货物，生产企业收齐有关出口退(免)税凭证后，应在规定的出口退税清算期内向主管国税机关申报，经主管国税机关审核无误的，办理免抵退税手续。
For the goods the tax has been paid, after the production enterprise collects relevant export tax refund (tax exemption) certificates, it should apply the same with competent state taxation authority within the specified export refund settlement period, and upon review by the competent taxation authority, to handle the procedures of tax exemption, offset and refund.
逾期未申报或已申报但审核未通过的，主管国税机关不再办理退税。
If the data is delayed for application or it has been applied for but did not get through the review, the competent state taxation authority will not handle tax refund procedures.
　　 六、各级国税机关可根据本地区生产型出口企业户数及出口量多少等实际情况，设立专门的“免、抵、退”税管理部门或管理岗位，进一步强化征退税机构相互配合，征退税信息的衔接，要充分利用现代化信息技术和现代化的技术支持系统，加强出口货物退(免)税的管理。
6. State taxation authorities at various levels could set up special administration authorities or administration posts for administrating the tax exemption, offset and refund according to the number of production enterprises and the quantity of exported goods, to further strengthen the mutual coordination between tax imposition and tax refund authorities, and the linking of tax imposition and tax refund information, fully use modernized information technology and modernized technology supporting system to enhance the administration of tax refund (exemption) for goods exported.
　　 七、国税机关要按照《财政部、国家税务总局、中国人民银行关于实行免抵退税办法有关预算管理问题的通知》(财预字[1998]242号)有关规定执行并按月办理免、抵税款调库手续，同时要在年度出口退税计划内优先保障免、抵税额调库。
7. State taxation authorities shall handle the transfer procedures for amount of tax refund and exemption on a monthly basis according to the relevant provisions of Circular on Budget Management Matters in Implementing the Measures of Tax Exemption, Offset and Refund by Ministry of Finance, State Administration of Taxation and People’s Bank of China (CaiShuiZi No.242[1998]), and at the same time make priority for the transfer of tax exemption, offset and refund in the annual export tax refund scheme.
　　 八、各级国税机关要按照《国家税务总局关于出口货物退(免)税实行按企业分类管理的通知》(国税发[1998]95号)、《国家税务总局关于出口货物退(免)税实行按企业分类管理的补充通知》(国税发[2001]83号)等有关规定对出口货物的生产企业实行分类管理。
8. State taxation authorities at various levels should make classified management for the production enterprises exporting goods according to the relevant provisions of Circular by State Administration of Taxation on Implementing Classified Management for Tax Refund (Exemption) of Exported Goods According to the Type of Enterprises (GuoShuiFa No.95[1998]), and Additional Circular by State Administration of Taxation on Implementing Classified Management for Tax Refund (Exemption) of Exported Goods According to the Type of Enterprises (GuoShuiFa No.83[2001]).
对A、B类企业要简化管理手续；对C类企业按规定的程序严格审核管理；对D类企业要严格审查，确保出口业务、进项税额真实无误方可办理免、抵、退税。
To streamline the management procedures for A, B class enterprises; and for C class enterprises, it should conduct strict review and management according to the procedure as specified; and for D class enterprise, it should conduct strict inspection and review to ensure the export business, input tax are real and accurate before handling the tax exemption, offset and refund.
对小型出口企业和新发生出口业务的企业发生的应退税额，退税审核期为12个月。
For the refundable tax incurred in small-sized export enterprises or enterprises with new export business, the tax refund review period should 12 months.
对新发生出口业务的企业，12个月以后退税纳入正常分类管理。
For the enterprises with new export business, the tax refund should be included in the normal classification management system upon expiration of the 12 months.
新发生出口业务的企业是指自发生首笔出口业务之日起未满12个月的企业。
The enterprises with new export business refer to the enterprises whose export business is less than 12 months since the date of the first export business.
　　 九、生产企业承接国外修理修配业务以及利用国际金融组织或外国政府贷款采用国际招标方式国内企业中标或外国企业中标后分包给国内企业的机电产品，比照本通知有关规定实行免、抵、退税管理办法。
9. If a production enterprise accepts the repair and replacement business of electromechanical products from overseas and make a international bidding for electromechanical products using the loans from international financial organizations or foreign country government loans, and domestic enterprise wins the bidding or overseas enterprise wins the bidding and then subcontract the business to domestic enterprise, the administration measures for tax exemption, offset and refund should be implemented compared with the relevant rules of this circular.
　　 十、财政部驻各地财政监察专员办事处要加强对“免、抵”税额调库的日常监督，在年度清算结束后，根据国税机关抄送的“免、抵”税额审核文件，对上年“免、抵”税额调库情况进行专项重点抽查，并将检查结果上报财政部，抄送国家税务总局和中央总金库。
10. The finance supervisor offices of ministry of finance at various places should strengthen the daily supervision on transfer of amount of tax exemption and offset, and upon the close of annual settlement, they should make special focused sampling examination on the transfer of amount of tax exemption and offset according to the review documents of amount of tax exemption and offset copied by state taxation authority, and then report the examination results to the Ministry of Finance and then copy the same to the State Administration and Central General Treasury.
对违反规定的调库行为，将追究当事人和有关领导的责任。
For the transfer acts breaching the relevant provisions, the parties and related leaders will be prosecuted.
　　 十一、企业采取非法手段骗取免、抵、退税或其他违法行为的，除按规定计算补税外，还应按《中华人民共和国税收征收管理法》及其他有关法律法规的规定予以处罚。
11. If an enterprise takes illegal measures to fraudulently obtain tax exemption, offset and refund or take other illegal actions, the tax cheated by it should be calculated and should be made supplements as specified, it shall be also be punished according to the provisions of Law of the People's Republic of China on the Administration of Tax Collection and other laws and regulations.
　　 十二、本通知由财政部、国家税务总局负责解释。
12. This circular will be interpreted by the Ministry of Finance and State Administration of Taxation.
　　 十三、免、抵、退税业务具体操作程序按《生产企业免、抵、退税操作规程》有关规定执行，《生产企业免、抵、退税操作规程》由国家税务总局制定、调整。
13. Specific operation procedures of the tax exemption, offset and refund business should be implemented according to relevant provisions of Operational Procedures of Tax Exemption, Offset and Refund of Production Enterprises, which will be formulated adjusted by State Administration of Taxation.
　　 十四、本通知从2002年1月1日起执行(以生产企业将货物报关出口并按现行会计制度有关规定在财务上作销售的时间为准)。
14. This circular will be implemented since January 1, 2002 (subject to the time the production enterprises make declaration at customs for the goods exported and make financial records according to the prevailing accounting system).
此前的规定与本通知有抵触的，以本通知为准。
If any previous rules or regulations are in conflict with this circular, this circular shall apply.

财政部 国家税务总局
Ministry of Finance State Administration of Taxation