摘要
当前 ,我国在对外贸易方面的长期政策是实施“走出去”战略 ,因此 ,出口退税制度必须为这一战略决策服务。主要任务是调整退税模式。规范不合理退税 。
At present time, our long-term policy in foreign trade is to implement “step out from China' strategy, therefore,export drawback system must serve this strategy and our present task is to adjust drawback system, standardize irrational drawbacks and endeavor to solve financial guarantee problem.
出处
《商业研究》
北大核心
2004年第20期110-112,共3页
Commercial Research
关键词
出口退税
制度
对外贸易
“走出去”战略
中国
export drawback system
“levy less, drawback more' formula
export-tax rebate cheat