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目前,各国实行出口退税已经成为一种国际惯例,我国出口退税在整个增值税中占有非常重要的位置,对我国整个经济发展的作用也越来越大。但是,我国出口退税制度仍然存在一些问题:如违背增值税中性原则、政策不完善、可操作性不强、管理体系不科学,这些问题的存在既不符合WTO原则要求,也不利于调动地方和企业的积极性。所以,我们必须对我国现行的出口退税政策进行调整。
At present, the implementation of export tax rebates in various countries has become an international practice. China’s export rebates occupy a very important position in the entire value-added tax and play an increasingly greater role in the entire economic development of our country. However, there are still some problems in China’s export tax rebate system: such as violating the principle of neutral value-added tax, imperfect policies, poor operability and unscientific management system. The existence of these problems neither meets the requirements of WTO principles nor is it conducive to mobilizing localities And business enthusiasm. Therefore, we must make adjustments to the existing export tax rebate policy in our country.