增值税在进口环节征税时,不准抵扣以前环节的税款,可以把多环节应征的税款全部收齐;在出口环节退税时,可用零税率把税款全部退完。但我国在推行新增值税的实践中,却存在着进口征税和出口退税的政策均不到位的现象,而后者是由前者引起的。这就要先从解决进口征税不足人手,再解决出口退税不足的问题。 When the VAT is levied on imports, it is forbidden to deduct the taxes from previous sessions and collect all the taxes collected in multiple sessions. When export tax rebates are available, the tax can be used up to zero. However, in the practice of introducing new value added tax in our country, there is a phenomenon that both the import tax and the export tax rebate policy are not in place. The latter is caused by the former. This must first solve the problem of insufficient taxation on imports and then solve the problem of insufficient export tax rebates.