摘要
中国于2004年1月1日起降低一般性出口产品的出口退税率,调低或取消国家限制出口产品和部分资源性产品的出口退税率,纺织品是受政策调整影响最大的出口产品之一。纺织品出口退税率的下调将有利于推动纺织品企业升级换代,提高竞争水平,以质取胜,从而走出低价竞争的误区。因此出台新出口退税政策是一项明智之举。
Since January 1, 2004, China has reduced the rate of tax return of the general export products, lowered or cancelled the tax return rate of some resource products, which were limited to export by the government. Textile commodity is one of the most effected exports in China. The downward rate of tax return of textile export will be beneficial for textile enterprises to upgrade its competitiveness. It抯 wise to start tax-return policy, which will help textile enterprises to compete by fine quality of products, rather than by low price.
出处
《浙江万里学院学报》
2005年第1期121-124,共4页
Journal of Zhejiang Wanli University
关键词
出口退税
政策调整
纺织品出口
纺织品企业
tax return of export
policy adjustment
textile export
textile enterprises