完善我国出口货物退(免)税期限规定的建议

Some Suggestions on Perfecting Provisions concerning Time Limit of Export Rebate(Exemption) in China

出口货物退(免)税期限是出口退税制度的重要组成要素之一。本文归纳了我国目前有关该期限的规定,分析了其存在的不足,提出了应明确法定支付退税期限等建议。

Time limit of export rebate （exemption） is a crucial element for export rebate system. This paper summarizes current provisions concerning time limit of export rebate in China, analyzes its existing deficiencies, and puts forward some suggestions such as defining a statutory time limit of export rebate payment.