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一、出口退税机制改革的主要内容2003年10月13日,国务院发布了《关于改革现行出口退税机制的决定》,对现行的出口退税政策进行改革,主要内容包括:一是对出口退税率进行结构性调整,全国综合退税率下调3%;二是建立中央与地方共同负担出口退税的新机制,从2004年起,以2003年出口退
First, the main contents of the reform of the export tax rebate mechanism October 13, 2003, the State Council promulgated the “Decision on Reforming the Current Export Tax Rebate System,” the current reform of the export tax rebate policy, the main contents include: First, the export tax rebate rate Structural adjustment, the national comprehensive tax rebate rate down 3%; the second is to establish a new mechanism for the central and local governments to jointly bear the export tax rebate, from 2004 onwards, in 2003 the export refund