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本文构建了一种与免税购进C模式相近、但有所超越的出口退税新模式:无税采购结算E模式。其原理包括无税采购、记账缓征、征退相销;政府放开部分监管权、购销双方互相监督;无税采购量由市场调节;商业信用与银行信用相结合;运用溯源码技术保护外贸商业秘密;运用业务流程再造理论,简化管理,取消一般贸易方式下的外贸公司出口退税、统归生产厂商退税、实现征退对应多重积极效应;从整体上减少一国出口退税企业数量,获得规模效益,降低企业和国家管理成本,促进国民经济发展。
This paper constructs a new mode of export tax rebate which is similar to C model of tax-free purchase, but surpasses that of tax-free purchase and settlement mode E: The principle includes tax-free procurement, bookkeeping and tax collection and cancellation; the government liberalizes some regulatory powers and both the buyer and the seller monitor each other; the tax-free purchase volume is regulated by the market; commercial credit is combined with bank credit; the use of traceability technology protects foreign trade Commercial secrets; the use of business process reengineering theory, simplifying management, cancel the export trade tax rebate under the general trade mode of export trade, recuperate the manufacturer rebate, to achieve the corresponding multiple positive effects of resignation; the overall reduction in the number of export tax rebate enterprises in a country, access to scale Benefit, reduce the cost of enterprise and state management, and promote the development of the national economy.