论农产品出口退税

On the Export Rebate of Agricultural Products

我国现行农产品出口退税制度中存在的主要问题是:农产品征税过程中存在较为严重的税收流失现象;农产品出口退税率偏低、退税不及时。优化农产品出口退税制度应从以下两方面入手:规范农产品收购业务专用发票的使用,堵塞农产品征税过程中的漏洞;科学合理地设置退税率,大力提高征管水平,充分发挥出口退税应有的出口鼓励作用。

The main problem on the export rebate system of our current agricultural products is a severe tax drain of agricultural products;a low export rebate rate for agricultural products.The following we should use to perfect the export rebate system of agricultural products:regulate the usage of the special receipts of the agricultural products;stuff up the leak of the agricultural products;set up a reasonable rebate rate;improve the level of management,and play a role of the export rebate.