完善我国出口退税制度的思考

Improving the Export and Drawback System in China

出于公平税负、促进本国经济增长和符合国际惯例的考虑,出口退税制度被国际社会广泛接受。近年来出口贸易对中国的经济增长产生了重大的推动作用,其中出口退税制度功不可没。中国的出口退税制度虽几经变革,但是仍然存在着出口退税资金紧缺,退税结构不合理等问题。针对这些问题作者提出了一些颇具可行性的措施。

With the consideration of the fair burden of taxation, the promotion of the economic growth in our country and, and to the consideration of the international trade, the export and drawback system accepted extensively by the international community. In recent years, export and drawback system has been a key factor that had made great promotion effects to our economic growth. Although this system has been improved several times in our country, the export and drawback fund in short supply and questions such as unreasonable structure of drawback still exists. Some measures will present in this paper.