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我国自1985年开始执行出口退税政策,先后制定和实施了《出口货物退(免)税管理办法》和《中华人民共和国出口退税暂行条例》,规定纳税人出口货物享有税率为零的权力,在报关前已付税款由国家财政返还。出口退税政策在执行过程中,一方面极大地促进了我国的外贸出口,另一方面也逐渐显露出种种弊端:首先,为国家每年增加了四五百亿元的财政负担,增加了财政收支平衡的困难;其次,由于
Since 1985, China has implemented the export tax rebate policy and successively formulated and implemented the Measures for the Administration of Export Tax Refund (Exemption) and the Provisional Regulations of the People’s Republic of China on Export Tax Rebate, stipulating that the taxpayers’ rights to export goods shall be taxed at zero. Tax paid before the customs return by the state finance. During the implementation of the export tax rebate policy, on the one hand, it has greatly promoted China’s foreign trade exports. On the other hand, it has gradually exposed various drawbacks. First, it has increased the fiscal burden of 4 500 billion yuan each year for the country and increased the fiscal revenue and expenditure Balanced difficulties; secondly, due