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我国出口产品退税的一项原则是:“谁出口,退给谁”。并规定把此项税款退给经营出口的企业。至于不经营出口的生产单位,不享受出口退税的优惠。对此项退税原则的利弊应怎样评价?在税务机关内部的认识不尽一致。从各地财税刊物发表的有关文章看来,许多同志认为,此项退税原则是弊多利少,主要理由是: 第一,不利于扩大出口产品的生产规模。因为退税给外贸企业,意味着“鼓励交换,不鼓励生产”。马克思主义的政治经济学认为,生产是交换的基础,交换的规模取决于生产规模。我国要发展外向型经济,除了要抓外贸企业的改革,增强其活力外,更重要的是要充分发挥生产出口商品企业的积极性,否则,尽管外贸企业积极性很高,出口产品的规模也无
One of the principles of China’s export tax rebate is: “Who exports and returns to whom?” And provides for the tax rebate to the export business. As for the non-export production units, do not enjoy the preferential export tax rebates. How to evaluate the advantages and disadvantages of this tax rebate principle? There is not enough consensus within the tax authorities. According to relevant articles published in various local taxation and public finance publications, many comrades consider that the principle of tax rebate is more effective and less costly. The main reasons are: First, it is not conducive to expanding the scale of production of export products. Because the tax rebate to foreign trade enterprises, means “encourage exchange, do not encourage production.” Marxist political economy holds that production is the basis of exchange and that the scale of exchange depends on the scale of production. In addition to grasping the reform of foreign trade enterprises and enhancing their vitality, it is even more important for our country to develop the export-oriented economy to give full play to the enthusiasm of enterprises that produce export commodities. Otherwise, despite the high enthusiasm of foreign trade enterprises, the scale of the exported products