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出口退税是国际税收协调的基本手段,在新的经济环境下,通过“零税率”或者直接取消出口退税的手段是我国对于出口退税政策性质和定位的改革,我们将通过分析零税率带来的一些列变化,分析新的出口退税政策的全新的性质和定位。
Export tax rebates are the basic means of international tax coordination. Under the new economic environment, the means to pass the “zero tax rate” or directly cancel the export tax rebate is our country’s reform on the nature and orientation of the export tax rebate policy. Some changes to the column to analyze the new nature of the export tax rebate policy and positioning.