出口退税机制改革及其应对

Reforms on exporting of tax rebate and the countermeasures

首先分析我国出口退税中存在的问题及新政策出台后所产生的影响,然后结合实际探讨企业应对出口退税机制改革采取的措施及取得的收效,最后借鉴国外出口退税制度的经验,提出了完善我国出口退税制度的政策建议。

Firstly comes the analysis of the problems that exit in the course of tax rebate of exporting in China and the influences that the new reforms bring about. Secondly, by combining the facts that we have learned, is the exploration on the measures on the system of tax rebate of exporting and the effects we had learned. Lastly, the study of the experiences of the system of tax rebate of exporting in foreign countries, the suggestion on how to build up our country's system of tax rebate of exporting.