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一、出口退税政策的实施极大地促进了国家的对外贸易。我国对出口货物实行退(免)税的政策是改革开放以来,根据我国不同时期的经济形势和国家宏观经济政策、产业政策的需要而不断完善、补充、改进而逐步形成的。其中几经变化,从出口退税率到出口退税的具体单证、手续,先后有过几次调整。但总体上讲,出口退税政策实施十二年来,成效显著,极大地促进了我国对外贸易的增长。一九八五年刚刚开始推行出口退税政策之初,全国出口总额为278亿美元,当年出口退税仅为19.8亿元人民币,到一九九六年,全国出口总额已达1510亿美元,而出口退税也创记录地高达826亿元人民币。(青岛口岸一九八五年出口退税仅为9千万元,到一九九
First, the implementation of the export tax rebate policy has greatly promoted the country’s foreign trade. Since China adopted the reform and opening up policy, China has gradually implemented the policy of tax refund (exemption) on the export of goods according to the needs of the country’s macroeconomic policies and industrial policies in the light of China’s economic situation at different periods and has been gradually improved. After several changes, from the export tax rebate rate to the export tax rebate specific documents, procedures, there have been several adjustments. However, on the whole, the export tax rebate policy has achieved remarkable results in the 12 years since it was implemented, which has greatly promoted the growth of China’s foreign trade. At the beginning of the policy of export tax rebate started in 1985, the total volume of exports was 27.8 billion U.S. dollars. In the same year, the export tax rebate was only 1.98 billion yuan. By 1996, the total national exports reached 151 billion U.S. dollars while exports The tax rebate also hit a record high of 82.6 billion yuan. (Qingdao Port export tax rebate in 1985 was only 90 million yuan, to 199