Introduction and Practice of Export Commodity Tax Refund (Exemption) (Volume 1, 2, and 3)

Author: Liu Hong
Publisher:
Publish Date: 2001-04-01
Features: The first part is based on current tax laws, regulations, and accounting systems, combined with the actual practices of import and export tax work, providing a comprehensive and systematic introduction to the theory of import and export taxes, policies and regulations, operational practices, routine management of export rebates and exemptions, electronic management of export rebates and exemptions, inspection of export rebates and exemptions, tax-related laws and regulations concerning export rebates and exemptions, accounting treatment of export goods, and import tax policies and management. It focuses on explaining fundamental theories, current laws, regulations, systems, management measures, policy principles, and practical operations, highlighting theoretical, knowledge-based, policy-oriented, and practical aspects. Of course, these discussions are for reference only, and actual implementation should be based on official document regulations. The second part includes three sections: the first section is the laws and regulations on export goods rebates and exemptions; the second section is the laws and regulations on import goods tax management; the third section is domestic tax, customs, foreign exchange management, and related laws and regulations. The third part, based on the requirements of electronic management of export rebates, includes the current library of export rebate rates, the library of rebate rates for bid-winning mechanical and electrical products, and the library of rebate rates for high-tech products.