我国留抵退税政策浅析

Analysis of the Tax Rebate Policy in China

留抵退税是我国在疫情防控期间大力推行的国策。本文从留抵退税的含义出发,分析了我国留抵退税的成因、优势和意义,在此基础上分析了我国不同留抵退税阶段的特点,以及留抵退税的执行中应注意的一些问题。

Tax rebate is a national policy vigorously implemented by China during the epidemic prevention and control period. Starting from the meaning of tax rebates, this paper analyzes the causes, advantages and significance of tax rebates, analyzes the characteristics of different stages in China, and some problems that should be paid attention to in the implementation of tax rebates.