中国出口退税新政策分析

Analysis of China's new export drawback policy

出口退税是一个国家鼓励外贸出口的重要措施之一,中国的出口退税政策从1950年开始实施,后经多次修改完善,最近的修改是在2003年。主要介绍了中国最近修改的出口退税新政策的内容、特点,分析了出口退税新政策存在的问题,并探讨了对其改进及完善的方案。

Export drawback is one of the most important measures by which the country encourages foreign trade exportation.Our country's policies in export drawback were implemented in 1950's and have been amended several times with the latest adoption in 2003.This text emphasyses to introduce the contents and characteristics of the newly adopted policy in drawback which is also called 'New Drawback Policy'and then analyzes its exsiting problems and discusses the improving alternatives as well.