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市场经济发达的国家,基本上实行了出口零税率政策。如“美国消费税在最后销售环节产生,所以出口时就是以不含税价格出口的,不存在退税问题;法国的增值税属于中央税,增值税由中央政府统一征收,再分成给地方政府,而出口退税完全由中央政府承担。法国对出口商品实行零税率政策;英国的出口
Market economy developed countries, basically implemented a zero export tax policy. Such as the ”United States consumption tax in the final sales link, so exports are exported without tax price, there is no tax rebate problem; France’s VAT belongs to the central tax, VAT collected by the central government unified, and then divided into local governments, While the export tax rebate is entirely borne by the Central Government.France implements the zero-tax rate policy on exported goods; the British exports