摘要
出口退税政策对我国外贸发展 ,产品结构等方面有着重要的影响 ,我国现行出口退税政策不能适应我国加入WTO后的需要 ,我国应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。
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
《山西财政税务专科学校学报》
2003年第1期26-29,共4页
Journal of Shanxi Finance & Taxation College
关键词
出口退税
退税率
税收征管
export tax rebate
tax rebate rate
tax levy and management
