论文部分内容阅读
一、健全出口产品退税管理体系的必要性第一,在目前加快改革步伐,扩大开放的新形势下,出口产品退税大幅度地增加,退税的审批工作非常繁重,税务人员疲于应付,顾此失彼,多退少退税的现象时有发生,并给骗取出口退税的单位和个人以可乘之机。这就要求我们必须加快改革与健全出口产品退税管理体系。第二,健全出口退税管理体系是外贸体制改革和对外贸易发展的要求。从1991年起,外贸实行了新的管理体制,取消了外汇补贴,实行自负盈亏。出口退税直接影响着企业的经营决策和效益。因此,建立科学严密的出口退税管理体系,提高管理水平,足额、及时地将税款退还给企业,以加快资金周转,支持外
First, the need for a sound tax rebate management system for export products First, under the new situation of accelerating the pace of reform and opening wider to the outside world, the tax rebates for export products have risen sharply. The vetting and approval of tax rebates is very heavy and tax officials are struggling to cope with this. Many refunds and tax rebates have occurred from time to time, and to cheat the export tax rebate units and individuals to take advantage of the opportunity. This requires that we must speed up the reform and improve the export tax rebate management system. Second, a sound export tax rebate management system is the requirement of the reform of the foreign trade system and the development of foreign trade. Since 1991, foreign trade has implemented a new management system, abolished foreign exchange subsidies and implemented self-financing. Export tax rebates directly affect the business decisions and benefits. Therefore, the establishment of a scientific and rigorous export tax rebate management system, improve the management level, in full and timely manner to the tax refund to the enterprise to speed up the cash flow, support outside