refund of vat for export 中文意思是什麼
refund of vat for export
解釋
出口退稅-
In the case of commodities declared for export after 1 january 2005, if a vat invoice is issued by the tax authorities on behalf of an enterprise after that date, vat special tax payment receipts no longer are required to be presented when the enterprise applies for an export vat refund
一、 2005年1月1日以後報關出口貨物（以出口報關單上註明的出口日期為準） ，凡稅務機關利用增值稅防偽稅控系統代開增值稅專用發票（指國稅發[ 2004 ] 153號第二條規定所述代開專用發票，下同）在2005年1月1日以後開具的，出口企業在申請辦理出口退稅時，免予提供增值稅專用稅票。 -
In the case of mechanical and electronic products that are the subject of a winning international bid by a chinese enterprise that uses a foreign government loan or a loan from an international financial organization, or in the case of domestic equipment purchased by an fie, if vat invoices are issued by the tax authorities using the anti - counterfeit vat invoice system on behalf of the bid - winning enterprises and fie, vat special tax payment receipts are not required to be presented when the enterprise applies for an export vat refund
二、利用外國政府貸款和國際金融組織貸款採用國際招標國內中標的機電產品，以及外商投資企業采購的國產設備，凡稅務機關利用增值稅防偽稅控系統代開增值稅專用發票並在2005年1月1日以後開具的，中標企業、外商投資企業在申請退稅時，免予提供增值稅專用稅票。 -
When processing an export vat refund application for commodities mentioned in the first bullet of this notice, the tax authorities should use the electronic information system related to vat invoices to review the export vat refund according to article 6 of guoshuifa [ 2004 ] no. 64
五、稅務機關受理本通知第一條規定的出口貨物出口退稅申報后，應按照《國家稅務總局關于出口貨物退（免）管理有關問題的通知》 （國稅發[ 2004 ] 64號）第六規定，使用增值稅專用發票相關電子信息審核出口退稅。
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