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我国目前对不同类型企业、不同出口经营方式下的外贸出口执行差别退税政策,对企业的生产经营方式产生了非中性的税收影响 最近的出口退税改革方案不但没有减轻反而加大了这种非中性影响。构建中性出口退税制度应该采取逐步提高出口退税的平均退税率、实行外贸企业“免税购进”、中央地方按比例分担出口退税总量的三大举措。
At present, China has implemented a differential tax rebate policy on foreign trade exports under different types of enterprises and in different modes of export operation, and has had a non-neutral taxation effect on the mode of production and operation of enterprises. The most recent tax rebate reform program not only did not reduce but increased such non- Neutral effect. To build a neutral export tax rebate system should gradually raise the average export tax rebate rate, the implementation of foreign trade enterprises “tax-free purchase ”, the central local proportionate share of the total export tax rebate three measures.