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一九八五年以来,我国对出口产品实行全面退税的政策。经过几年的实践,出口产品退税政策得到了不断发展和完善,逐步建立了一套比较全面的规章制度。但是,由于这项政策实行的时间还不长,特别是在理论上还缺乏深入的探讨,因而在实践中出现了许多迫切需要解决的问题。为了完善出口产品退税政策,本文试图从理论上论证一下出口产品退税政策产生的客观必然性,并就实践中存在的主要问题谈些不成熟的看法。一、出口产品退税政策的理论依据人们对出口产品为什么要实行退税政策的认识,普遍限于“是为了提高本国出口产品在国际市场上的竟争能力,是遵循国际惯例的结果”这个范围。笔者认为,这种认识还缺乏应有的理论高度,不加以澄清,在实践中会造成
Since 1985, China has implemented a comprehensive tax rebate policy on export products. After several years of practice, the export tax rebate policy has been continuously developed and improved, and gradually established a set of more comprehensive rules and regulations. However, due to the fact that this policy has not been implemented for a long time, especially in theory, it lacks deep discussion. Therefore, many urgent problems need to be solved in practice. In order to improve the export tax rebate policy, this article attempts to theoretically demonstrate the objective inevitability of export tax rebate policy and talk about the immature opinions on the main problems in practice. I. Theoretical Basis for Tax Refund Policy on Exported Products People’s understanding of why export tax rebate policy is implemented is generally limited to the scope of “is to enhance the competitiveness of domestic exports in the international market, is the result of international practice.” The author believes that this understanding is still lack of due theoretical height, without clarification, in practice will result