摘要
分析我国现行出口退税制度存在的问题及其产生的原因，提出完善我国出口退税制度需建立以“征退一体化”为核心的出口退税新机制。
The paper analyzed the main problems existing in the present system of export drawback as well as its reasons caused.A new mechanism about export drawback was put forward accordingly so as to perfect this system and then went further into the relevent measures to be taken.
出处
《广东机械学院学报》
1996年第4期71-74,共4页
Industrial Engineering Journal
关键词
出口退税
增值税
中国
export drawback
value increasing tax
zero tax rate of export goods
cheat at export drawback
