我国出口退税政策的实施绩效评价与创新研究

The implementation of China’s export tax rebate policy,performance evaluation and innovation research

出口退税政策是税收政策的重要组成部分,在许多方面都具有非常重要的作用。目前我国出口退税政策存在的问题表现为出口退税办法不统一、退税手续繁杂、退税效率低下、出口退税管理体系不完善、出口骗税现象严重等,因此要构建稳定的出口退税机制、建立出口退税的监督制约机制。

The export tax rebate policy is an important part of tax policy, it has a very important role in many ways.This article of China＇s export tax rebate policy ,the status quo ;studied the performance of the export lax rebate policy implementation; analysis of the export tax rebate policy problems ; made to further improve the export tax rebate policy, policy proposals.In order to promote sound and fast economic and social development.