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对出口贸易实行退免增值税,是国际上通行的一种鼓励和促进出口政策的措施。我国自1985年开始实施出口退税政策,它鼓励和扩大了出口创汇,对外贸体制改革,促进国民经济发展起了十分重要的作用。但由于种种原因,目前我国的出口退税工作存在很多问题,导致了我国出口退税数额增长迅猛,大幅度超预算,这不仅直接影响我国的财政收入入库数,且由于外贸企业不能及时得到退税,也严重影响了扩大出口。因此,加强对出口退税的管理已提到了日程上来。
The implementation of the policy of exempting value added tax on export trade is an internationally accepted measure to encourage and promote export policies. Since 1985, China has implemented the export tax rebate policy, which has encouraged and expanded export earnings, played an important role in reforming the foreign trade system and promoting the development of the national economy. However, due to various reasons, there are many problems in China’s export tax rebate work. As a result, the amount of export tax rebate in our country is increasing rapidly and exceeding budget. This not only directly affects the amount of fiscal receipts in China, but also because foreign trade enterprises can not get tax rebates promptly, It has also seriously affected the expansion of exports. Therefore, to strengthen the management of export tax rebates has been mentioned on the agenda.