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出口退税政策是一项鼓励外贸发展,提升出口企业竞争力的政策。为促进中朝间的边境贸易发展,推进人民币跨境结算进程,我国出台了相关的文件,制定了在相应口岸,实施出口退税政策。本文调查了这一政策在白山市的实施情况,指出了存在的问题,并针对问题,提出对策建议,以期更好的落实政策,促进中朝间的边境外贸发展。
Export tax rebate policy is a policy to encourage foreign trade development and enhance the competitiveness of export enterprises. In order to promote the development of border trade between China and North Korea and promote the RMB cross-border settlement, China has promulgated relevant documents and formulated a policy of export rebates at the corresponding ports. This paper investigates the implementation of this policy in Baishan City, points out existing problems and proposes solutions to the problems in order to better implement the policies and promote the development of border trade between China and North Korea.