| 国家税务总局关于生产企业正式投产前委托加工收回同类产品出口退税问题的通知 |
| Tuesday,January 08,2008 Posted: 18:09 BJT(09 GMT) |
| From:国家税务总局 Article type:Original |
国家税务总局关于生产企业正式投产前委托加工收回同类产品出口退税问题的通知 国税函[2008]第8号 各省、自治区、直辖市和计划单列市国家税务局： 近接部分地区来函，询问生产企业在正式投产前，委托加工收回的同类产品能否视同自产产品办理退税。经研究，现通知如下： 生产企业正式投产前，委托加工的产品与正式投产后自产产品属于同类产品，收回后出口，并且是首次出口的，不受《国家税务总局关于出口产品视同自产产品退税有关问题的通知》（国税函[2002]1170号，简称1170号文件）第四条第（二）款规定的“出口给进口本企业自产产品的外商”的限制。出口的上述产品，若同时满足 “1170号文件”第四条规定的其他条件（即不含第（二）款），主管税务机关在严格审核的前提下，准予视同自产产品办理出口退（免）税。 国家税务总局 二○○八年一月八日 |
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