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随着我国出口贸易的快速增长,受中央财政承受能力限制的退税配额供给不足,导致出口欠退税急剧增长。为认真贯彻党的十六大精神,促进外贸和经济持续健康发展,国务院于2003年10月13日发布了改革现行出口退税机制的决定。笔者一方面认为此次出口退税改革体现了中央政府理性、务实和讲求实效的综合解决国际、国内经济难题的能力,另一方面认为此次改革具有阶段性。因此本文对如何彻底解决出口欠退税问题做了进一步研讨。
With the rapid growth of China’s export trade, insufficient supply of tax rebate quotas subject to the limitation of the financial capacity of the central government has led to a sharp increase in the tax rebates on exports. In order to earnestly implement the spirit of the 16th National Party Congress and promote the sustained and healthy development of foreign trade and economy, the State Council released the decision on October 13, 2003, to reform the current export tax rebate mechanism. On the one hand, the author believes that the reform of export tax rebates embodies the central government’s ability to rationally, pragmatically and pragmatically comprehensively solve the international and domestic economic problems. On the other hand, the reform is considered to be phased. Therefore, this article made further discussions on how to completely solve the problem of export tax rebates.