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“国务院完善中央与地方出口退税负担机制,对于出口企业和出口大省来说都是十分有利的。”著名财税专家、国务院发展研究中心财政金融研究室主任倪红日认为,科学合理的退税机制必须处理好各方利益才具有可行性。老政策不得不调整我国从1985年起开始实行出口退税政策。近20年来,外贸出口成为拉动我国经济发展“三套马车”中最具活力的一环,出口退税政策功不可没。 “但其后,由于国内外条件的变化,出口退税机制已到了不得不改的地步。”到2003年底中央财政累计欠出口企业退税2000多亿元。出口退税成了“吊在半空的馅饼”——看得见、吃不着。欠退税规模的不断扩大,使中央财政负担不断加大,影响了外贸出口,也加大了税务部门的管理难度。
“The State Department to improve the export tax rebate burden of the central and local mechanisms for export enterprises and export provinces are very favorable. ” Famous tax experts, the State Council Development Research Center, director of financial research Ni Hong Ri that scientific and rational Tax rebate mechanism must be handled well for all parties to be feasible. The old policy had to adjust China’s export tax rebate policy since 1985. In the past 20 years, the export of foreign trade has become the most vital part in boosting China’s economic development and “three sets of wagons,” and the export tax rebate policy has contributed to it. However, due to changes in domestic and foreign conditions, the export tax rebate mechanism has reached the point where it has to change. “By the end of 2003 the central government owed a total export tax rebate of more than 200 billion yuan. Export tax rebate has become ”hanging pie in the air " - can not see, can not eat. Due to the continuous expansion of the tax rebate scale, the financial burden on the central government is constantly increasing, affecting the export of foreign trade and increasing the difficulty in the management of the taxation department.