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1985年3月国务院批转财政部文件规定从1985年4月1日起对进口产品征税、对出口产品退免税以来,我国逐步形成了比较完整的出口退税政策。实践证明,出口退税对于提高出口商品竞争力,促进外贸企业加强经济核算,深化外贸体制改革,扩大对外开放,恢复我国的关税与贸易总协定缔约国资格,并对我国从有计划的商品经济向社会主义市场经济转化都有重要的意义。然而,由于我国实行出口退税政策时间不长,经验不足,政策规定还不够完善,加之国家的经济体制改革和外贸体制改革逐年深化,新情况新问题不断涌现,使得现行的出口退税政策和管理措施还存在不少与形势发展不相适应的方面。
In 1985 March the State Council approved the Ministry of Finance document from April 1, 1985 onwards from the tax on imported products, export tax rebate since the gradual formation of our country more complete export tax rebate policy. Practice has proved that export tax rebates for enhancing the competitiveness of export commodities, to promote foreign trade enterprises to strengthen economic accounting, deepening the reform of the foreign trade system, opening up to the outside world, the restoration of China’s General Agreement on Tariffs and Trade and the status of the signatories, and our country from a planned commodity economy to the community The transformation of the socialist market economy is of great significance. However, due to the fact that the implementation of the export tax rebate policy in our country lasted for a short time and lack of experience, the policies and regulations were still not perfect. In addition, the reform of the national economic system and the reform of the foreign trade system were deepening year by year. New problems and new problems continued to emerge, making the current export tax rebate policy and management measures There are still many incompatible aspects with the development of the situation.