论文部分内容阅读
对出口货物实行退(免)税政策是国际惯例,完全符合WTO规则。江苏外贸出口“九五”期间突飞猛进,以年均40%以上的增幅跨越式发展,离不开国家出口退税政策的强有力支持。随着中国正式加入世贸组织,我们必须学会按WT0规则办事,充分运用规则赋予的权力和5年过渡期,努力对现行出口退税政策进行改革、调整和完善,使我国的外贸出口更好地融入国际市场。
It is an international practice to implement a policy of tax refund (exemption) on exported goods and fully comply with WTO rules. During its “Ninth Five-year Plan” period, Jiangsu’s foreign trade and exports have been leaping by leaps and bounds with an average annual increase of more than 40% and can not be separated from the strong support of the state’s export tax rebate policy. As China formally accedes to the WTO, we must learn to act according to the rules of WT0, make full use of the power given by the rules and the five-year transition period, and strive to reform, adjust and perfect the existing export tax rebate policy so that our country’s exports can be better integrated into international market.