论文部分内容阅读
2008年以来,财政部、国家税务总局从服务企业的角度出发,对出口退税政策管理作了进一步的完善与规范,以征退税衔接为重点,以控制“两高一资”产品出口、抑制贸易顺差增长为导向,制定并颁布了多项有利于我国环境保护、生态建设和短缺资源性产品开发的税收新政策。2008年上半年出口退(免)税政策调态的特点:一是具有针对性,明确当前进出口税收管理需要加强的重点;二是具有时效性,规定某
Since 2008, the Ministry of Finance and the State Administration of Taxation have further improved and regulated the management of the export tax rebate policy from the perspective of service enterprises, focused on the connection of tax rebates with a view to controlling the export of products with “two highs and one capital” Curbing the growth of the trade surplus and setting forth and promulgating a number of new tax policies that are conducive to China’s environmental protection, ecological construction and the development of short-resourced products. The first half of 2008 export tax rebate (exemption) policy adjustment characteristics: First, targeted, a clear current import and export tax administration need to strengthen the focus; the second is timeliness, the provisions of a