浅议出口货物退(免)税制度

Duty Drawback (Exemption) Regulations for Export Goods

出口货物退税制度是一种收入退付行为,退税的目的是使出口货物以不含税价格进入国际市场,增强产品的竞争能力。一般出口货物办理退税必须具备一定的条件,对不同企业有不同的退税办法。退税的会计处理比较复杂,对退税额的计算也要求很高的准确性,生产企业应利用出口货物的"免、抵、退"税办法,减少退税资金占用。

Duty drawback regulations for export goods is a practice of first levy and then refunding the paid after exported. The purpose is to enhance competence of export goods while drivien into international market. Practically certain conditions must be provided with for average export goods before any duty drawback can be obtained, and different methods are applicable for different enterprises. Since accounting for duty drawback is complicated,it is necessary to calculate these drawbacks accurately.Enterprises should take good advantage of the practice for duty exemption, withholding and drawback for export goods to reduce the capital employment for duty drawback.