国务院10月13日发布关于改革现行出口退税机制的决定,对现行出口退税机制进行改革,以促进外贸体制改革,保持外贸和经济持续健康发展。决定明确了改革的具体内容:一是适当降低出口退税率。本着“适度、稳妥、可行”的原则,区别不同产品调整退税率:对国家鼓励出口产品不降或少降,对一般性出口产品适当降低,对国家限制出口产品和一些资源性产品多降或取消退税。二是加大中央财政对出口退税的支持力度。从2003年起,中央进口环节增值税、消费税收入增量首先用于出口退税。三是建立中央和地方共同负担出口退税的新机制。从2004年起,以2003年出口退税实退指标 On October 13, the State Council issued a decision on reforming the current export tax rebate mechanism and reformed the current export tax rebate mechanism to promote the reform of the foreign trade system and maintain sustained and healthy foreign trade and economic development. The decision clarified the specific contents of the reform: First, the export tax rebate rate should be appropriately reduced. Based on the principle of “appropriateness, consistency and feasibility”, the tax rebate rate can be adjusted by differentiating between different products: the country’s encouragement of export products should be reduced or reduced; the general export products should be properly reduced; and the country must restrict export products and some resource products. Reduce or cancel tax refunds. The second is to increase the central government’s support for export tax rebates. From 2003 onwards, the increase in value-added tax and consumption tax revenues from the central import link was first used for export tax rebates. The third is to establish a new mechanism for the central and local governments to jointly pay export tax rebates. From 2004, the export tax rebate index in 2003