摘要
本文在分析了出口退税政策对我国外贸发展、产品结构等方面影响的基础上,着重阐述了我国现行出口退税政策所存在的主要问题,并提出了加入WTO后建立和完善既符合我国国情又遵循国际惯例的出口退税模式的初步设想。
After considering the important role the export tax rebate plays in developing foreign trade and the structure of product, I analyse the main problem in the export tax rebate and then put forward the preliminary assume of the model for the export tax rebate conforms to the situation of our country and international convention after our country taking part in WTO.
出处
《哈尔滨商业大学学报（社会科学版）》
2003年第5期14-16,共3页
Journal of Harbin University of Commerce:Social Science Edition
