我国出口退税制度存在的问题及对策

Export Rebate System in China:Existing Problems and Possible Solutions

本文分析了我国在出口退税指标管理、出口退税计算方法等方面存在的问题,研究了可供借鉴的其他国家在出口退税制度、管理方面的经验,提出完善我国出口退税制度的措施。

Export rebate systems of VAT have been introduced by more than 100 countries in the world. Therefore, their experiences, especially those of developing and economic transition countries, are worth being used for reference by China. This paper analyzes the similarities and differences of various rebate systems from which can be drawn lessons and give some suggestions on perfecting China＇s export rebate system.