摘要
1994年我国税制改革后,按增值税暂行条例的规定,实行出口货物税率为零的优惠政策,亦即出口退税。实施出口退税政策是国际通行的做法,政策的初衷是鼓励出口,但客观产生了避免国际双重征税,体现国家税收主权独立,体现税收的公平与效率以及税收的国民待遇等政策效应。
With the reforming of tax system in1994,our country started to practice the policy of export rebates(i.e.export goods enjoy0export rate)according to VAT provisional regulations.Introducing the internationally general usage,our government aims at encouraging export,consequently producing many policy effects:avoiding international dual levy,embodying our independence in tax revenue sovereignty,exemplifying the fairness and efficiency and national treatment of tax revenue.
出处
《学术交流》
北大核心
2004年第1期73-75,共3页
Academic Exchange
