韩国的出口退税政策对我国的启示

The Inspiration Drawn from the Export Tax Rebate System of the Republic of Korea

韩国的出口退税制度值得我国借鉴。针对我国当前出口退税政策中存在的主要问题,我国的出口退税制度的改革应从扩大出口退税税种范围、完善增值税制和转变征退税机制、清理进口环节的税收减免、加强出口退税管理的法制化建设等几方面进行。

Considering the export tax rebate system of the Republic of Korea, the reforms of our export tax rebate should be started with expanding the tax categories of the export tax rebate , perfecting the system of added - value tax and the mechanism of changing collecting and rebating taxes, regulating tax deduction in the import link, and improving the legal construction in the management of the export tax rebate.