试论我国对外贸易中的出口退税问题

The System of Refunding Taxes on Exported Good in China Export Trade

出口退税是我国促进对外贸易的主要方式之一,出口退税政策的实施,对增强我国出口产品的国际竞争力,推动外贸体制改革和出口增长发挥了重要作用。本文试从其存在问题出发,再以制度完善的角度分析我国的出口退税相关问题。

The tax reimbursement for export is one of our country foreign trade fundamental modes, the tax reimbursement for export policy＇s implementation, to strengthen our country export products the international competitiveness, promoted the foreign trade structural reform and the export growth has played the influential role. This article tries to embark from its existence question analyzes our country＇s tax reimbursement for export related question again by the system perfect angle.