对出口货物“免、抵、退”税办法的改进

A New Way of Tax Exemption,Offset and Reimbursement of Export

针对现行出口货物“免、抵、退”税办法与外销金额紧密挂钩所产生的弊病 ,提出了另外一种“免、抵、退”办法 ,其优点是 :机制合理、没有外销必须大于内销的限制条件、可以方便地同时计算出免税额、有利于鼓励附加价值高的产品出口。文章还提出了一种新方案供商榷 ,其优点是尽量抵免、年终清算 ,从而大大提高税收征管效率。

In view of the current way of tax exemption,offset and reimbursement,a new way with the features of a reasonable mechanism,low limitation,easy computation and export promotion is presented here in the paper and with slight improvement of it,another new plan with offset as the main part and maximum drawback reduction will be created.