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出口退税制度是世界上大多数实行间接税的国家对出口商品实行的一种税收优惠政策,已成为一种国际惯例。对此,关贸总协定不仅予以认可,而且将其作为避免国际双重课税,促进国际贸易发展最为有效的手段之一。我国在《中华人民共和国增值税暂行条例》和《中华人民共和国消费税暂行条例》中均规定了对出口货物实行退免税制度,以便使我国的出口商品以不含税价格进入国际市场,提高出口商品的竞
The export tax rebate system is a kind of preferential tax policy for export commodities implemented by most countries that implement indirect taxes in the world and has become an international practice. In this regard, the GATT not only recognizes it, but also makes it one of the most effective means of avoiding international double taxation and promoting the development of international trade. China’s “Provisional Regulations on Value Added Taxes in the People’s Republic of China” and the “Provisional Regulations on Consumption Tax in the People’s Republic of China” both stipulate the implementation of a tax refund system for export goods in order to allow China’s export commodities to enter the international market at a tax-free price and improve export commodities. Competition