“旧账要还,新账不欠”是出口退税新政的重要内容,旧账由中央财政来清缴,新账也主要由中央财政来承担,那么,中央是否具备足够的财力则是出口退税新政能否顺利推进下去的重要因素。 2004年退税将以2003年实际退税作为基数,超过此基数的应退税额在中央与地方之间按75:25比例分担,而2003年退税计划指标为1290亿元,这基本上就等于2003年实际退税额。而2003年实际应退税额假定为2290亿 “The old account to be repay, the new account is not owed” is an important part of the new tax rebate on export tax rebate, the old account to pay the central government to pay, the new account is also mainly borne by the central government, then the central government is sufficient financial resources is the new tax rebate Whether the smooth progress of the important factor. In 2004, the tax rebate will be based on the actual tax rebate in 2003. Tax rebates exceeding this base will be shared between the central government and local governments at a ratio of 75:25, while the target of the rebate plan in 2003 is 129 billion yuan, which is basically equivalent to 2003 The actual tax rebate. In 2003, the actual amount of tax rebate was assumed to be 229 billion yuan