出口退税政策发展概览

• 作 者: 刘威威 孙一冰
• 出 处: 中国税务
• 发表日期: 2004年01期
• 关键词: 出口产品 商品流通税 工商统一税 税制改革 出口退税制度 进口货物 政策发展 出口退税机制 地方预算 骗税

1950年,政务院出台《货物税暂行条例》,对出口货物退还已纳货物税作出了规定。 1958年,我国将商品流通税、货物税、营业税合并为工商统一税,对出口的商品不再退税,出口退税制度中止。 1973年,工商税制进一步简化,我国对进口货物不退税,对出口货物也不征

In 1950, the State Council issued the Provisional Regulations on Taxes on Goods, which stipulated that the tax on returned goods had been included in the tax. In 1958, China merged the circulation of merchandise circulation tax, goods tax and business tax into consolidated commercial and industrial tax, stopped the export tax rebates, and terminated the export tax rebate system. In 1973, the industrial and commercial tax system was further simplified. China did not refund the imported goods and did not impose on the exported goods