论文部分内容阅读
一、出口退税账户托管贷款业务的风险分析 2001年中国人民银行、对外贸易经济合作部、国家税务总局《关于办理出口退税帐户托管贷款业务的通知》(以下简称《通知》)下发后,出口退税账户托管贷款业务在全国范围内迅速推开,为支持扩大出口、解决出口企业短期流动资金困难起到了积极作用。但是经过一段时间的实践,出口退税账户托管贷款存在的问题逐步暴露。银行对发放出口退税账户托管贷款采取了较为谨慎的态度。
I. RISK ANALYSIS ON THE TRUSTED LOAN BUSINESS OF EXPORT-REVENUE-LIABILIZING ACCOUNTS In 2001, the People’s Bank of China, the Ministry of Foreign Trade and Economic Cooperation and the State Administration of Taxation issued the Circular on Handling the Business of Providing Loans for Export Tax Rebate Accounts (hereinafter referred to as “the Circular”), and exported Tax refund account managed loans quickly opened across the country, in order to support the expansion of exports, export-oriented enterprises to solve short-term liquidity difficulties have played a positive role. However, after a period of practice, the problems existing in the entrusted loans for export tax rebate accounts are gradually exposed. The bank has taken a cautious attitude towards issuing loans for export tax rebate accounts.