众所周知,多年来困扰外贸企业的主要问题之一是出口退税问题。其具体表现为退税率低于征税率和退税周期较长,容易造成外贸企业的资金周转和财务成本增加,从而导致贸易机会流失,出口效益滑坡。 一、可实现“征退相等”和“即出即退” 造成退税资金“缺口”问题的原因众说纷纭,有说国家实得征税款少于应退还退税款的,也有说实际出口 As we all know, one of the major problems plaguing foreign trade enterprises over the years is the issue of export tax rebates. The specific performance of the tax rebate rate is lower than the tax rate and the tax rebate cycle is longer, easily lead to foreign trade enterprises, capital turnover and increased financial costs, resulting in the loss of trade opportunities, the decline in export efficiency. First, it can be said that there are different reasons for the “gap” in tax rebate funds that result in “equal returns” and “immediate repatriations”. There are many reasons for saying that tax paid in real terms in the state is less than refundable tax rebates, and actual exports