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虽然今年前7个月出口实现 了33.4％的增长率,但那 些直接创造了这一骄人成绩的出口企业还是笑不出来。理由很简单,因为出口的增长带来的仅仅是账面利润,而在大多数企业的财务报表上显示的却是高额的欠退税和负债。目前,我国平均退税率在15.5％,高于大多数出口企业的盈利水平,出口退税到位与否成了企业能否在账面上实现盈利的重要条件。然而,统计显示,到2002年末,全国累计应迟未退税额高达2477亿元,专家估计到今年年底,出口退税欠税累积数额有可能达到3000亿元左右,这个巨大的窟窿让出口企业如履薄冰。
Although exports registered a 33.4% growth in the first seven months of this year, exporters that have directly contributed to this remarkable achievement still can not laugh. The reason is simple, because the increase in exports leads to book profit only, while the financial statements of most businesses show a high level of tax rebates and liabilities. At present, the average tax rebate rate in China is 15.5%, higher than the profitability of most export enterprises. Whether the export tax rebate is in place or not has become an important condition for enterprises to make profits on their books. However, the statistics show that by the end of 2002, the cumulative amount of the tax rebate to be refunded in the country as a whole has reached as much as 247.7 billion yuan. Experts estimate that by the end of this year, the accumulated amount of tax arrears in export tax rebates may reach 300 billion yuan. This huge hole has left exporting enterprises on the ice.