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2004年实施的出口退税新政策与我国以往出口退税政策最大的不同之处,是建立了中央与地方共同负担出口退税的机制,目的在于实现“老账要还、新账不欠”的目标。从一年多来的实践看,“老账要还”基本实现了,但“新账不欠”却存在一定的隐忧。地方分担出口退税不仅加重了地方财政的压力,还产生了新的“苦乐不均”现象。出口产品生产、采购地与出口地的不同,使出口地负担了较多的出口退税,对当地的财政运行造成相当的冲击,有可能导致新的出口欠退税现象的出现。鉴于此,本文立足于我国的出口退税实践,提出了几种可供选择的解决办法。
The difference between the new export tax rebate policy implemented in 2004 and the previous export tax rebate policy in our country was the establishment of a mechanism whereby the central government and the local government collectively shoulder the export tax rebate. The objective is to achieve the goal of “repaying the old account and not reimbursing the new account.” From more than a year of practice, “old account should be paid” basically realized, but “new account is not in arrears” there are some hidden worries. The sharing of export rebates by local governments not only aggravated the pressure on local finance, but also created a new phenomenon of “uneasy happiness”. The differences in the production, procurement and export of export products have made exporters pay more export tax rebates, which will have a considerable impact on the local financial operation and may lead to the emergence of a new export tax rebate. In view of this, this article based on our country’s export tax rebate practice, put forward several options to solve.