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在现实的经济活动中,由于种种客观和主观的原因,出口退税制度“征多少,退多少”的原则很难坚持,也很难有效的执行,这样就给相关的企业带来了额外的费用负担,企业的目的是追求利润最大化,因此,避免和解决出口退税方面带来的额外税负自然就成为出口环节税收筹划的核心。企业如何通过充分筹划,用足出口退税的优惠政策,达到减轻纳税负担的目的。本文主要谈谈在出口退税操作实务中可以采取的一些方法。
In the actual economic activities, due to various objective and subjective reasons, the principle of the export tax rebate system “levied on how many levied and lent back ” is difficult to persist and difficult to implement effectively, thus bringing extra costs to the relevant enterprises Of the cost burden, the purpose of the enterprise is the pursuit of profit maximization, therefore, to avoid and solve the export tax rebate in the additional tax burden will naturally become the core of export-oriented tax planning. How to pass the full planning of enterprises, export tax rebates with full preferential policies to achieve the purpose of reducing the tax burden. This article mainly talks about some methods that can be taken in the practice of export tax rebate.