我国现行出口退税制度的经济分析

Economic Analysis on Domestic Concurrent Tax Reimbursement for Export System

出口退税是国家为了增强出口商品的竞争能力,由税务部门将商品中所含的间接税退还给出口商,从而使出口商品以不含税的价格进入国际市场参与国际贸易竞争的一种政策。出口退税制度的变化与国家财政和企业利益密切相关。文章分析了最新出口退税制度的优劣,并提出了完善我国出口退税制度的设想。

Tax reimbursement for export is one policy of state to draw back indirect tax contained in commodity by the taxation department so as to make export commodity enter into international market to participate international trade competition at the price without tax in order to strengthen the competitive capablity of export commodity. The change of tax reimbursement for export system is closely concerned to the national finance and enterprise interests. It analyzes the advantages and disadvantages of latest tax reimbursement for exports, and put forwards the concept to improve the domestic tax reimbursement for export system.