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10月13日,国务院发布关于改革现行出口退税机制的决定,自此,酝酿已久、传言颇多的出口 退税机制改革方案终于在人们焦灼的等 待中凸现全貌。细读方案,其呈现出三大 特点:一是对出口退税率进行结构性调 整,自2004年1月1日起,按现行出口 结构,出口退税率的平均水平将降低3 个百分点左右;二是,按照75:25的比例 建立中央和地方财政共同负担出口退税 的新机制;三是加大了中央财政对出口 退税的支持力度,同时累计欠退税也全 部由中央财政负担。
On October 13, the State Council issued the decision on reforming the current export tax rebate mechanism. Since then, the long-awaited rumor and export reform plan for the export tax rebate mechanism has finally highlighted the people’s worries. The detailed reading plan shows three major characteristics: First, the export tax rebate rate is adjusted structurally. Since January 1, 2004, the average export tax rebate rate will decrease by about 3 percentage points according to the current export structure. Yes, according to the ratio of 75:25, the central government and local governments jointly set up a new mechanism for export tax rebates. Third, the central government has increased its support for export tax rebates. At the same time, the accumulated tax rebates have been borne entirely by the central government.