实施“走出去”战略 加快我国增值税出口退税制度改革

Implementing the “Step out from China” Strategy Accelerating the VAT Export Drawback System's Reform

在经济全球化趋势进一步加强和我国即将加入WTO的条件下 ,实施“走出去”战略具有非常重要的意义。增值税出口退税制度有利于鼓励出口 ,加快“走出去”的步伐。本文通过对我国增值税出口退税制度的分析 ,指出我国出口退税制度存在的主要问题 ,并对如何贯彻“走出去”战略 。

While economy globalization's trend is further strengthened and China will entry into WTO,It is very important to implement the“Step out from China”strategy.the VAT export drawback system is beneficial to our export and help to quicken the step of “Step out from China”.By means of analyzing our VAT export drawback system,this article puts forward some suggestions concerning our export drawback system's reform.