摘要
总体上说，当前的税收政策体现了对加工贸易的支持，但由于个别政策阻隔了加工贸易在国内环节的延伸，征退税率和不同企业同一间接出口税收负担的不一致，对一般纳税人与小规模纳税人以及新老三资企业与国内企业的区别对待等问题的存在，阻碍了加工贸易的进一步发展。建议：实行出口零税率；取消间接出口的区别对待政策；对小规模纳税人实行出口退税政策；允许国内企业从事“三来一补”；改革现有的出口退税审核方式。
In generally speaking the present tax policy embodies the support to improvement trade. But some problems occur by isolated policies which stopped the development of improvement trade in China, the rate of imposition and bonification is inconsistent and so on. So some suggestions are made: odd-lot tax rate for exports should be carried out, different treatment policy of indirect exports should be cancelled, the bonification policy of exports for the small-scale tax payers should be carried out, and the examination of the present export bonification should be reformed.
出处
《税务与经济》
北大核心
2000年第1期35-38,共4页
Taxation and Economy
关键词
加工贸易
对外贸易
发展
税收
对策
improvement trade
tax countermeasure
indirect exports
