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随着国务院《关于改革现行出口退税机制的决定》和财政部、国家税务总局《关于调整出口货物退税率的通知》的颁布,我国新的出口退税机制正式确立了。新出口退税机制的主要内容是调整了退税率,建立中央和地方两级财政共同负担的出口退税新机制。但新出口退税机制并未涉及“免、抵、退”税政策本身。下文就在新出口退税机制下,如何解决“免、抵、退”税政策存在的问题提出相应的改进措施。
With the State Council’s “Decision on Reforming the Current Export Tax Rebate System” and the promulgation of the “Notice on Adjusting the Tax Refund Rate of Export Goods” issued by the Ministry of Finance and the State Administration of Taxation, the new export tax rebate system in China has been formally established. The main content of the new export tax rebate mechanism is to adjust the tax rebate rate and establish a new export tax rebate mechanism that is jointly funded by the central and local governments. However, the new export tax rebate mechanism does not involve the “exemption, credit and refund” tax policy itself. Below on the new export tax rebate mechanism, how to solve the “exempt, debit and refund” tax policy problems put forward corresponding improvements.