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自1985年我国全面实行出口货物退(免)税政策以来,出口退税政策对促进我国外贸进出口的发展做出了重要贡献。但是出口退税政策由于受到财政尤其是中央财力的约束、进出口税收征管水平跟不上进出口贸易增长等因素的制约,存在着出口退税率政策不断变化、出口退税拖欠时间长等诸多问题。中央财政难以承受出口退税的增长,外贸企业难以承受退税拖欠带来的财务负担,政府与企业之间的矛盾已经积累了较长时间。随着我国加入WTO后进出口贸易的高速增长,上述问题及引发的矛盾日益突出。根据我们的典型调查,尽管目前采取了用出口退税银行账户托管贷款的办法暂时缓解了出口退税拖欠所带来的政府财政与外贸企业的矛盾,但是长此下去可能不仅不利于问题的解决,反而引起了政府财政、银行和企业三方的矛盾,国家信用风险开始向银行信用风险转移,现行出口退税政策和制度所引发的矛盾已经到了非进行全面解决不可的地步。
Since China’s full implementation of the tax refund (exemption) policy on export goods in 1985, the export tax rebate policy has made an important contribution to the promotion of China’s import and export trade. However, the export tax rebate policy is constrained by the fiscal, especially the central financial resources, the level of import and export tax collection and management can not keep up with the growth of import and export trade and other factors. There are many problems such as the continuous change of export tax rebate rate policy and the long delay of export tax rebate. The central government can not afford the growth of export tax refunds. Foreign trade enterprises can hardly afford the financial burden brought by tax rebates and arrears. The contradictions between the government and the enterprises have been accumulated for a long time. With the rapid growth of import and export trade after China’s accession to the WTO, the above problems and conflicts have become increasingly prominent. According to our typical survey, although the current practice of using a bank account for export tax rebates to manage loans temporarily alleviates the contradictions between the government finance and foreign trade enterprises brought by the export tax rebate arrears, it may not only be unfavorable to the solution of the problems, It has caused the contradiction between government finance, banks and enterprises. The credit risk of the state began to shift to the bank credit risk. The contradiction caused by the current export tax rebate policy and system has reached an absolute level that is not completely resolved.