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1995年以来,国家对出口退税政策作了较大调整,如两次下调出口退税率,恢复使用出口货物专用税票等。这对遏制骗取出口退税行为起到重大作用,但是,调整中的出口货物税收管理还存有疏漏之处,致使一些企业漏税、偷税行为时有发生。出口货物在国内收购环节税款流失严重出口退?
Since 1995, the state has made major adjustments to the export tax rebate policy, such as twice reducing the export tax rebate rate and resuming the use of special tax receipts for export goods. This has played a significant role in curbing the practice of defrauding export tax rebates. However, there are still omissions in the tax administration of export goods under adjustment, causing some enterprises to evade taxes and evade taxes frequently. Export of goods in the domestic part of the serious loss of tax revenue export retreat?