出口退税制度改革的影响及政策建议

The Reform of Export Tax Rebate System and Policy Recommendations

随着2003年10月13日国务院发布关于改革现行出口退税机制的决定,出口退税制度再一次成为地方政府、出口企业以及国外客商们讨论的焦点。旨在通过退税机制改革对出口企业、地方政府和中央政府的影响分析,详细阐述其政策效应,同时提出完善退税制度改革的政策建议,以期使出口退税成为促进我国出口和国家宏观调控的重要政策工具。

With the implementation of the decision of the State Council on October 13, 2003 to reform the existing export tax rebate mechanism, the export tax rebate system has once again become the focus of intense discussion among local governments and domestic and international businesspeople. By elaborating the policy effect of new export tax rebate reform on export enterprises, local governments and central government, the paper then presents some policy recommendations for the further reform of China's export tax rebate system, so that the export tax rebate system will truly accelerate the export of China and become an effective regulatory tool.