摘要
出口退税政策的主要作用在于提高出口货物国际竞争力,优化出口产品结构并促进外贸出口持续发展。一个符合WTO规则且有效率的出口退税机制应当具备出口产品结构最优、财政负担均衡、税企权责对等三个基本条件。我国应不断完善现行出口退税机制,在坚持中央和地方共同负担出口退税的前提下,进一步深化税制改革、财政分税制改革和外贸体制改革,充分调动中央和地方两个积极性,实现中央政府和地方政府以及出口企业三赢的局面,促进我国外贸经济的稳定发展。
Main effect of tax refunds policy lies in rising exporting goods international competitiveness, optimizing export product structure and promoting volume of exports sustained development. In general, the efficient system of export tax refunds according with WTO regulation should have three factors： exports structure, financial burden balance, tax rights of enterprises. This text analyzes effects and problems of mechanism of our country export tax refund since our country exports refund of duty mechanism reformation, bring forward the countermeasure perfecting system of export tax refunds currently in effect.
出处
《陕西行政学院学报》
2007年第4期118-120,共3页
Journal of Shaanxi Academy of Governance
基金
西安财经学院科研基金项目"应对WTO后过渡时期挑战的税收政策研究"(05XCK55)
关键词
出口退税
税收制度
增值税
分税制
外贸体制
export tax refund
tax structure
vahe added tax
revenue-sharing system
foreign trade system
