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国家对二手设备出口的规定 法律问题
释义
法律分析:
对出口企业骗取出口旧设备退(免)税的,按照骗取出口退(免)税的有关规定进行处罚。
法律依据:
《旧设备出口退(免)税暂行办法》
第一条 为促进“走出去”战略,明确职责和操作程序,根据《国家税务总局关于印发〈出口货物退(免)税管理办法〉的通知》(国税发〔1994〕31号)及现行出口退(免)税相关规定,制定本办法。
第二条 旧设备的出口退(免)税管理由出口企业所在地主管税务机关负责。
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更新时间:2025/5/30 7:36:00