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改革开放以来,我国的对外贸易不断发展,但由于出口退税完全由政府负担,必然会引起财政税收的压力。本文分析了出口贸易对财政税收的影响,并找出现阶段我国仍然存在的问题,提出了相应的解决建议,力求对我国出口贸易和财政税收的协调发展提供参考。
Since the reform and opening up, China’s foreign trade continues to develop, but due to the export tax rebate entirely borne by the government, will inevitably lead to fiscal and tax pressures. This paper analyzes the impact of export trade on fiscal revenue, and find out the problems that still exist in our country at this stage, put forward corresponding solutions and suggestions, and strive to provide reference for the coordinated development of China’s export trade and fiscal revenue.