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出口退税制度已被我国采用多年,并逐步得到进一步的改进。但是,应该看到我国的出口退税制度目前还存在一些问题,尚有不完善的地方。本文拟从理论与实践的角度作一粗浅的分析。一、出口退税制度存在的问题按照我国现行出口退税制度规定,在产品出口时,退还其生产环节缴纳的产品税、增值税、营业税和特别消费税。对于降低我国出口产品成本。
Export tax rebate system has been adopted for many years in our country and gradually been further improved. However, it should be noted that there are still some problems in China’s export tax rebate system, and there are still some imperfections. This article intends to make a superficial analysis from the angle of theory and practice. First, the export tax rebate system problems In accordance with the provisions of China’s current export tax rebate system, the export of products, the return of their production tax, product tax, sales tax and special consumption tax. For reducing the cost of China’s exports.