加入WTO后促进企业出口的财税对策

Fiscal and Tax Policies to Promote Enterprise's Export after the Accession to WTO

财税政策在促进企业的出口方面一直发挥着重要的作用。加入WTO后 ,制定政策的制度环境发生了变化。本文考察了与企业出口有关的五个方面。它们分别是 :反倾销、出口退税、开拓国际市场、研发与技术创新 ,及绿色贸易等。对每一个方面 ,我们在分析其现状、国际经验和WTO规则的基础上提出了相应的财税政策建议。

Fiscal and tax policies have been playing an important role in promoting enterprise's export. The institution environment of making such policies has taken place after China's accession to WTO. This paper has examined five aspects related to enterprise's export. They are anti-dumping, rebate of taxes levied on export goods, exploit international market, R&D and technological innovation, and green trade. In respect to each aspect, we have put forward our suggestions of fiscal and tax policies, based on the analysis of their actualities, international experiences and the rules of WTO.