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1998年,为弥补“免、抵、退”税办法对地方利益的影响,国家出台了免抵调库政策。5年来,免抵调库政策对保证“免、抵、退”税办法的顺利实施和保持财税收入的持续快速增长起到了积极的作用,但随着实践的深入也暴露出越来越多的问题,突出的就是免抵调库占用大量退税指标,进一步加剧了外贸企业退税紧张状况,同时使税源和收入相脱节,虚增了税收收入。本文对免抵调库政策执行的情况及利弊进行了分析,建议尽快取消免抵调库政策。
In 1998, to make up for the impact of the tax exemption, credit and refund tax on local interests, the government promulgated the policy of tax exemption and transfer of stocks. In the past five years, the policy of exemption and transfer of treasury stocks has played a positive role in ensuring the smooth implementation of the “exemption, credit and refund” tax measures and maintaining the rapid and sustained growth of tax revenues. However, with the deepening of practice, more and more The prominent issue is that the exemption and transfer of warehouses occupy a large amount of tax rebate indicators, further aggravating the tension of tax rebates for foreign trade enterprises, at the same time making the tax sources and income disjointed, inflating the tax revenue. This article analyzes the advantages and disadvantages of the implementation of the exemption and transfer policy, and proposes to abolish the policy of exemption and transfer of stocks as soon as possible.