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粗略一算,从1994年税制改革至今,出口退税税率变化、管理办法调整已经不下一、二十次,以至于出现了出口企业、税务管理部门都不知道如何退税、该退多少的荒唐现象。 既然有人搞不明白,自然也就很有人搞得明白,于是乎产生了出口骗税这一颇带有“中国特色”的经济犯罪行为。 为此,有人甚至呼吁停止出口退税！ 似乎有理。但我不得不说:此言差矣,差之甚矣。 为了防止骗税而停止退税,那是因
Roughly speaking, from the tax system reform in 1994, there have been no less than 20 or 20 changes in tax rates on export tax rebates and adjustments in management methods. This has led to the absurd phenomenon that export companies and taxation administrations do not know how to refund and how much to withdraw. Since some people do not understand it, it is natural that a lot of people do understand it. This has led to export fraud, which is a kind of economic crime with “Chinese characteristics”. For this reason, some people even called for an export tax rebate! It seems reasonable. But I have to say: The word is poor, and it is very poor. In order to prevent tax fraud and stop tax refunds, it is because