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实施出口退税是国际惯例,对鼓励和扩大出口创汇、促进国民经济的发展有重要作用。目前我国出口退税工作中的主要问题是:出口退税与进口环节征税相脱节,出口退税与国内征税环节相脱节,出口骗税现象严重。作为过渡性措施,国家采取了降低出口退税率和核定年度退税额指标的办法。但从长远看,应坚持出口全额退税和退税办法规范化的原则,完善出口退税的制约机制,防止出口骗税行为。
The implementation of export tax rebates is an international convention and plays an important role in encouraging and expanding export earnings and promoting the development of the national economy. At present, China’s export tax rebates in the work of the main problems are: export tax rebate and the importation phase of the taxation phase, the export tax rebate and domestic taxation phase out of touch, the phenomenon of export tax fraud serious. As a transitional measure, the state has taken measures to reduce the export tax rebate rate and the annual tax rebate target. However, in the long run, we should adhere to the principle of standardizing the full export tax refund and tax rebate measures, improve the restrictive mechanism for export tax rebates and prevent export tax fraud.