摘要
2007年6月19日,财政部、国家税务总局联合发布《关于调低部分商品出口退税率的通知》(财税[2007]90号),规定自2007年7月1日起,调整部分商品的出口退税政策。这次政策调整共涉及2831项商品,约占海关税则中全部商品总数的37%,主要包括三个方面:
The Ministry of Finance and the State Administration of Taxation jointly issued a Circular on Lowering the Rate of Export Rebate for Certain Commodities (Caishui[2007] No. 90) on June 19^th,2007. The Notice stipulates that major adjustment will be made in export rebate policies from July 1^st 2007. In fact, 2 831specific commodities will be involved by this adjustment, which represent 37% of the total harmonized tariff codes
出处
《涉外税务》
CSSCI
北大核心
2007年第10期59-59,共1页
International Taxation In China