استرداد حقوق ورودی و عوارض در گمرک، بازپرداخت‌های گمرکی، مالیاتی، رد اضافه پرداختیها
رضا بنایی
نسخه دیجیتال
smartphone
laptop_chromebook
قابل مطالعه فقط در پلتفرم‌های بوکت
نسخه فیزیکی
library_books
توضیحات
"توسعه صادرات غیرنفتی به انحای مختلف از سوی دولت تشویق میشود، زیرا علاوه بر اشتغال، موجب ارتقای مهارتها در تولید و فناوری میشود، ضمن اینکه منبع معتبری برای ارزآوری و همچنین عامل مهمی در تراز بازرگانی و روند مثبت آن است. یکی از راهکارهای موثر که در عین حال بهعنوان یک اصل در تجارت برون‌مرزی مورد توجه کشورها است و خود را به انجام آن ملزم میدانند و بدون رعایت آن عملاً امکان رقابت در بازارهای هدف از بین میرود، «استرداد» یا ""Draw – Back"" است که در پایین آمدن بهای صادراتی کالا با اعمال تعدیلات راجعبه حقوق، مالیاتها و عوارضی است که در مواد اولیه، یا اجزای تشکیلدهنده یک محصول ثانوی که صادر میشود، از پیش وجود داشته که قهراً بدون کسر آنها امکان حضور محصولات تولیدی در داخل و بازارهای هدف وجود نخواهد داشت. این کتاب ضمن آشنایی خواننده با روش استرداد، نحوه استفاده درست از آن را برای کالاهایی که صادر میشوند، ارایه میدهد، تا اگر در کالای صادراتی، مواد یا قطعاتی وجود دارد که پیش از آن موضوع واردات موقت بوده و یا بر آنها حقوق ورودی یا عوارض و مالیاتهایی وصول شده، بعد از صدور کالا مسترد گردد. روش «استرداد» از منظر سازمان جهانی تجارت نیز پذیرفته شده است و با آن مثل بعضی یارانهها و جوایز و حقوق دیگری که تبعیضآمیز میدانند برخورد نمیشود. قانون گمرک فصل خاصی را به استرداد اختصاص داده که نکات مهم آن در این کتاب عیناً نقل شده است. ",
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صادرات غیرنفتی به انحای مختلف از سوی دولت تشویق می‌شود، زیرا علاوه بر اشتغال، موجب ارتقای مهارت‌ها در تولید و فناوری می‌شود، ضمن اینکه منبع معتبری برای ارزآوری و همچنین عامل مهمی در تراز بازرگانی و روند مثبت آن است. یکی از راهکارهای موثر که در عین حال به‌عنوان یک اصل در تجارت برون‌مرزی مورد توجه کشورها است و خود را به انجام آن ملزم می‌دانند و بدون رعایت آن عملاً امکان رقابت در بازارهای هدف از بین می‌رود، «استرداد» یا \"\"Draw – Back\"\" است که در پایین آمدن بهای صادراتی کالا با اعمال تعدیلات راجع‌به حقوق، مالیات‌ها و عوارضی است که در مواد اولیه، یا اجزای تشکیل‌دهنده یک محصول ثانوی که صادر می‌شود، از پیش وجود داشته که قهراً بدون کسر آن‌ها امکان حضور محصولات تولیدی در داخل و بازارهای هدف وجود نخواهد داشت. این کتاب ضمن آشنایی خواننده با روش استرداد، نحوه استفاده درست از آن را برای کالاهایی که صادر می‌‌شوند، ارایه می‌دهد، تا اگر در کالای صادراتی، مواد یا قطعاتی وجود دارد که پیش از آن موضوع واردات موقت بوده و یا بر آن‌ها حقوق ورودی یا عوارض و مالیات‌هایی وصول شده، بعد از صدور کالا مسترد 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