Export Tax Refund (Exemption) Manual (Second Edition)

Author: Liu Xinyi, Liu Cuwei (editors)
Publisher:
Publish Date: 2005-05-01
Features: China's new round of tax system reform has been launched, marked by the reform of the export tax rebates and exemptions mechanism implemented since January 1, 2004. Its novelty and significance have attracted widespread attention worldwide. The practice of providing tax rebates and exemptions for export goods is an internationally accepted custom in global trade, serving functions such as avoiding double taxation, promoting fair competition, and facilitating import and export trade. The authors of this book should be very extensive. We hope this book can become your indispensable modern financial management tool! The content of this book mainly includes three parts: the current effective regulations on export tax rebates (and exemptions), accounting treatment methods, and the current effective import and export regulations of the customs. Therefore, this book is highly practical. Section 2 of Chapter II, Chapters V, Sections 2 to 11 of Chapter VII, and the appendix were written by Liu Cuwei, a master's degree holder from the Institute of Fiscal Science of the Ministry of Finance, while the remaining chapters were written by Liu Xinyi, a researcher from the State Administration of Taxation. At the same time, with the development of the market economy, tax planning, as one of the modern financial management tools, has been adopted by some enterprises in China and has achieved significant results.