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一、我国出口退税的现状与问题对出口产品实行退税政策,是国际上的一种通行做法,其目的在于鼓励本国产品出口。我国从1985年4月起,对出口产品实行全面的出口退税政策,到1988年,确定了“征多少,退多少,未征不退和彻底退税”的原则。1994年税制改革又规定对出口产品实行零税率制。与之同时,我国的出口退税规模逐年扩大。1985年,全国出口退税额仅为19.8亿元,1988年增至113亿元,年均增长78.7%;1993年出口退税额增至301亿元,年均增长21.65%;1994年出口退税额达448亿元,比1993年增长了48.84%。应当肯定,出口退税政策
First, the current situation and problems of China’s export tax rebate Tax rebates on the implementation of export policies is an internationally accepted practice, which aims to encourage domestic exports. Since April 1985, China has implemented a comprehensive export tax rebate policy on export products. By 1988, the principle of “how much, how many, how many, how many have been levied, how many have been levied, how many tax rebates have been levied?” Has been established. In 1994, the tax system reform also stipulated a zero-tax rate on exported products. At the same time, China’s export tax rebate scale has been expanding year by year. In 1985, the national export tax rebate amounted to only 1.98 billion yuan, up to 11.3 billion yuan in 1988, an average annual increase of 78.7%. In 1993, the export tax rebate increased to 30.1 billion yuan, an average annual increase of 21.65%. In 1994, the export tax rebate amounted to 44.8 billion yuan, an increase of 48.84% over 1993. It should be affirmed that the export tax rebate policy