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出口退税机制的改革,对于促进中国外贸和经济持续、健康发展大有裨益.但是出口退税率的调整必然产生出口总额的下降,导致出口额的转移,使企业出口成本提高,利润降低等负面影响.政府应加强出口退税管理,严防骗取出口退税行为,简化退税手续,提高出口退税工作效率.
试谈出口退税机制 改革的影响及对策
【摘 要】
：
出口退税机制的改革,对于促进中国外贸和经济持续、健康发展大有裨益.但是出口退税率的调整必然产生出口总额的下降,导致出口额的转移,使企业出口成本提高,利润降低等负面影
【机 构】
：
东北林业大学,北大荒米业有限公司
【出 处】
：
商业经济
【发表日期】
：
2005年7期
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