目前我国出口退税的问题与对策

China's Export Tax Reimbursement and Its Strategies

实施出口退税是国际惯例,对鼓励和扩大出口创汇、促进国民经济的发展有重要作用。目前我国出口退税工作中的主要问题是:出口退税与进口环节征税相脱节,出口退税与国内征税环节相脱节,出口骗税现象严重。作为过渡性措施,国家采取了降低出口退税率和核定年度退税额指标的办法。但从长远看,应坚持出口全额退税和退税办法规范化的原则,完善出口退税的制约机制,防止出口骗税行为。

It is an international practice to implement tax reimbursement which encourages export and promotes economic development. However, China has met with problems in this. The following are the major ones: export tax reimbursement being out of line with import tax collection; export tax reimbursement being out of line with taxation at home, and serious cases of fraud in export tax. Although the government has taken temporary measures against the problems mentioned above, it is necessary to set up regulations of export tax reimbursement in a long run, so as to improve the effect of the check-and-control system for export reimbursement.