论文部分内容阅读
随着改革开放向纵深发展,我国经济对外依存度不断增大,出口退税政策发挥作用的空间也越来越大。2003年10月,国务院决定对现行出口退税机制进行改革,就是从出口退税结构、出口退税负担、出口退税资金来源等亟待解决的矛盾和问题着手,对出口退税政策进行的重大改革和完善。我们相信,这次改革定会收到巨大的政策效应。同时作为实际工作者来说,对于政策的不尽完善之处和政策执行中可能会出现的问题,也应当深入思考,以使政策更趋完善。本文就是在对我国出口退税政策的正负效应进行分析的基础上,找出问题存在的原因,提出政策建议。
With the deepening of reform and opening up, the dependence on foreign economy in our country will continue to increase and there will be more room for the export tax rebate policy to play a role. In October 2003, the State Council decided to reform the existing export tax rebate mechanism by starting with major contradictions and issues that need to be resolved, such as the export tax rebate structure, the burden of export tax rebates, and the sources of export tax rebates. The reform and improvement of the export tax rebate policy was carried out. We believe that this reform will surely receive a huge policy effect. At the same time, as practical workers, we should think deeply about imperfections of policies and issues that may arise in the implementation of policies so as to make policies more perfect. This article is based on the analysis of the positive and negative effects of China’s export tax rebate policy to find out the reasons for the existence of the problem and make policy recommendations.