论文部分内容阅读
山东出口退税锐减35亿2003年10月13日是一个令中国从事出口业务的企业倍加关注的日子。在这一天,国务院正式下文对出口退税率进行结构性调整,本着“适度、稳妥、可行”的原则,区别不同产品调整退税率:对国家鼓励出口的产品退税率不降或少降,对一般性出口产品退税率适当降低,对国家限制出口的产品和一些资源性产品多降或取消退税。退税调整自2004年1月1日起执行。以此推算,中国出口退税率的平均水平将降低3个百分点左右。此次的出口退税机制改革,首要因素是出口退税欠税额严重。同时,中国出口退税的环境也在发生变化,原来的出
Shandong export tax rebate sharply reduced by 3.5 billion October 13, 2003 is a day to make China’s export business enterprises pay more attention to the day. On this day, the State Department formally follows the structural adjustment of the export tax rebate rate and differentiates the tax rebate rates for different products based on the principle of “appropriate, prudent and feasible”: the tax rebate rate on products encouraged by the state shall not drop or drop , Appropriate reduction of the tax rebate rate of the general export products, the export restrictions on the state’s products and some resource products more down or cancel the tax rebate. Tax rebate adjustment since January 1, 2004 implementation. With this projection, the average level of China’s export tax rebate rate will be reduced by about 3 percentage points. The reform of the export tax rebate mechanism, the primary factor is the export tax rebate arrears serious tax. At the same time, China’s export tax rebate environment is also changing, the original out