出口退税:彻底退税还是适度退税

Tax Rebate for Foreign Trade: Thorough or Discretionary

我国出口退税的历史可以追溯到1950年。根据商品税的消费地课征原则和税收的国民待遇原则,应对出口商品实行彻底退税。然而理论与实践的矛盾要求我们对我国的出口退税政策做出反思,选择有差别的出口退税率,实行适度退税。

The history of tax rebate for foreign trade in our country is since 1950. On the principles of destination of commodities taxation and national treatment of tax, we should implement the policy of thorough tax rebate. However, the contradiction between theory and practice makes us contemplate it once more, choose different rate of tax rebate, and implement the policy of discretionary tax rebate.