如何完善我国出口退税政策

How to perfect China export tax refund policy

一切政策都是为国民经济服务的,一旦在实践过程中出现不利于国家发展的因素,就应作出调整,使之更好地为国民经济服务。笔者认为,我国现行的出口退税政策虽然对我国的经济产生了积极作用,但仍然存在不足之处,仍然需要进行不断地完善,使得出口退税率进一步合理,出口退税政策进一步明细化,不能有任何争议,并以取消出口退税为最终目标。

All policies should serve for national economy,in practice if not in the process of the factors conducive to national development,it should be adjusted so as to better service for the national economy.The author believes that China＇s current export tax refund policy while China＇s economy has had a positive role,but there are still shortcomings,is still the need for continuous improvement,making the export tax refund rate to a reasonable,the export tax refund policy needs further in detail,and should be no disputes.To abolish export tax refund should be the ultimate goal.