浅析我国增值税出口退税改革

Analysis on the Reform of Tax Returns of Value-Added Tax after Exportation in China

出口退税政策虽然刺激了国家出口增长,但也增加了国家财政负担。出口退税拖欠问题影响了政府信用,加大了银行风险,不利于企业发展。文章就此问题提出了若干建议供读者参考。

The policy of tax return after exportation can stimulate the increase of exportation in China, but at the same time also add the financial burden of the country. This article analyzes the problem and puts forward some suggestions.