摘要
2004年1月1日起,我国开始实施出口退税新制度。该制度实行2年多来,取得了一些良好的效果,但也造成了一些负面影响。本文在分析负面影响现状的基础上,提出了有针对性的近期和长远建议。
New tax- return for goods export system has been implemented since 1st January in 2004. It has been operated for more than two years so far. Good results can been found easily. But bad influences has arouse at the same time. The essay which is based on analysis on practice about above bad influences shows the short- turn and long- turn advices in accordance with the reality.
出处
《黑龙江对外经贸》
2006年第4期124-125,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
出口退税制度
中央和地方共同负担
地方保护主义
出口退税率
tax- return for goods export system
sharing burden between the central and the local
local protection
tax - returnrate for goods export
