进一步完善我国出口退税机制的设想

The Imagination on Further Improving China's ExportTax Rebate System

完善我国出口退税机制是历届政府重视的问题之一。从表面看,地方财政负担出口退税横向和纵向负担不均衡问题,是外贸出口额过大和地方财政承受力过小造成的。但实质是税收制度、财政分税制和外贸体制不健全造成的。所以,完善出口退税机制,应将财税体制和外贸体制改革同时推进,在坚持中央和地方共同负担出口退税的前提下,进一步深化税制改革、财政分税制改革和外贸体制改革,实现中央政府和地方政府以及出口企业三赢的局面,促进我国外贸经济的稳定发展。

Improving export tax rebate system is always one of questionswhich all previous years government takes,Looked from the surface,theimbalaneed exportation tax burden of local finance is based on the oversizedtoreign trade export amount and the small local finance carrvinq capacity, But intact, itiscaused bytaxsystem, taxsharing system and foreign tradesystem, So itisnecessaryto retorm tinancesystem and foreign tradesystem inthesametimetoimprove export tax rebate system.