论文部分内容阅读
意大利、希腊两国均属欧盟国家,出口退税制度基本相同,主要实行“免、抵、退”税方式,也有“先征后退”税方式和“免税”收购管理方式。土耳其为争取加入欧盟,正按照欧盟的模式改革其政治和经济制度,其出口退税制度与欧盟国家基本相仿。建议我国坚持实行并进一步完善对生产企业出口货物的“免、抵、退”税制度;加快金关、金税、金卡以及金财工程和互联网建设进度;积极创造条件,实行出口产品的零税率政策;加快退税进度;发挥中介机构在出口退税中的作用;条件成熟时,可考虑将“免、抵”税额不再列入税收计划和出口退税指标。
Italy and Greece are both EU countries. The export tax rebate system is basically the same, with the main methods of tax exemption, credit and refund, as well as the “first tax refund” and the “tax exemption” acquisition management. In order to gain accession to the EU, Turkey is now reforming its political and economic system in accordance with the EU’s model. Its export tax rebate system is basically the same as that of EU countries. We suggest that China stick to its practice and further improve the “exemption, credit and refund” tax system for export goods exported by manufacturing enterprises. We will speed up the progress in the construction of gold customs, gold tax, gold cards and wealth management projects and the Internet. We will actively create the conditions for practicing zero export products Tax rate policy; speed up the progress of tax rebates; play an intermediary agency in the export tax rebate role; conditions are ripe, may consider the “exemption, arrived” tax is no longer included in the tax plan and export tax rebate targets.