全面实现零税率 外贸才有出路

• 作 者: 谭伟雯
• 机 构: 广州经济技术开发区商业进出口贸易公司!邮编:510060
• 出 处: 商业经济文荟
• 发表日期: 2000年05期
• 关键词: 税率 实现零税率 征、退机构一致 骗税 遏止骗税行为 双重征税 出口商品 国际市场 国家税务局 征税率

出口退税是国际惯例 ,实行零税率则是为了避免国家与地区间的双重征税。目前我国的退税政策尚未与国际接轨 ,致使我国产品不能在国际市场上公平竞争。本文详细分析了我国自改革开放以来的税制政策 ,从中找出不利因素 ,为外贸进一步发展创造优越条件。

Export tax rebates are the international practice, the implementation of zero tax rate is to avoid double taxation between countries and regions. At present, China’s tax rebate policy has not yet been in line with international standards, resulting in the failure of Chinese products to compete fairly in the international market. This article analyzes in detail the tax policy in our country since the reform and opening up and finds the unfavorable factors and creates the favorable conditions for the further development of foreign trade.