出口退税制度的理论依据及政策建议

Theoretical Bases of Export Drawback System and Political Proposals

出口退税制度的定性问题应跳出从"中性税收原则"的角度去探讨的旧框框,而应该以是否实现政府既定的长期经济战略目标为依据。当前,我国在对外贸易方面的长期政策是实施"走出去"战略,出口退税制度必须为这一战略决策服务。当前的主要任务是调整退税模式,规范不合理退税,努力解决好财力的保障等问题。

The nature of export drawback system should no longer be determined by the neutral taxation principle,but according to whether the government's long-term economic goal can be realized.At present time,our long-term policy in foreign trade is to implement'step out from China'strategy.Therefore,export drawback system must serve this strategy and our present task is to adjust drawback pattern,standardize irrational drawbacks and solve financial guarantee problem.