摘要
2004年我国对出口退税政策的调整促进了加工贸易的迅速发展,但在实践中,我国加工贸易出口退税仍存在一些问题。本文以北京市为例,分析了促进加工贸易快速发展的税收政策因素,研究了目前加工贸易出口退税存在的主要问题,并就此提出了相应对策。
The adjustment of VAT rebate policies in 2004 has promoted the rapid development of processing export trade. Yet there st the case of Beijing factors for the rapi exist some issues in practice. Taking as an example, this paper analyzes tax d growth of processing export trade and ssues remained. It also puts forward some countermeasures for solving these issues.
出处
《涉外税务》
CSSCI
北大核心
2007年第11期61-65,共5页
International Taxation In China
基金
首都经贸大学2006年科研项目(编号2006XJ011)的研究成果
