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随着自贸区建设以及“一带一路”战略的启动实施,我国外贸出口持续稳定发展,但同时也存在贸易摩擦加剧等不确定因素。面对复杂严峻的外贸形势,为充分发挥出口退税支持外贸发展的职能作用,国家税务总局制发了《全国税务机关出口退(免)税管理工作规范(1.0版)》(以下简称《退税规范(1.0版)》),于2015年2月1日起在全
With the establishment of the free trade zone and the implementation of the “Belt and Road” strategy, China’s exports have continued to grow steadily, but at the same time there are still uncertainties such as intensified trade frictions. Faced with the complicated and harsh situation of foreign trade, in order to give full play to the functions of export tax rebate in supporting the development of foreign trade, the State Administration of Taxation formulated the “Regulations on the Administration of the Export Tax Rebate (Exemption) Tax Administration of the National Tax Administration (Version 1.0)” (hereinafter referred to as the “Tax Refund Policy (Version 1.0) ”), from February 1, 2015 onwards