对出口退税新机制推行的理性思考  

Rational Considerations on Pushing The New Mechanism of Tax Refund for Export

作　　者：盖明新[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《莱阳农学院学报（社会科学版）》2005年第1期40-44,共5页Journal of Laiyang Agricultural College(Social Science Edition)

摘　　要：国务院最新发布的出口退税新机制规定中央和地方按比例共同负担出口退税 ,而由于出口地和货源地的不统一产生了收入与退税分离的问题 ,将导致由于部分地方财政倒贴出口退税而产生的一系列矛盾和问题。要积极稳妥地推行出口退税机制改革 ,客观上要求与之配套的外贸体制改革。为加快外贸出口代理制的改革 ,并根据中国入世承诺 ,2 0 0 5年后全面放开生产企业进出口经营权 ,以提高生产企业自营出口比例 ,将有助缓解收购出口带给沿海省份的退税压力 ,缓解生产地和出口地之间的矛盾 ,从而对出口退税新机制的推行带来积极的影响。The state council has been working on the reform of the foreign trade and released its new policy on export tax reimbursement lately. According to the new policy, the central government and the local government should pay the export reimbursement together with respective share. The new policy , however, gives rise to many problems due to the difference of export place and place of origin. To enhance the reform further, the cooperative reform of foreign trade system is necessary. In accordance with China's reform on export agent policy and its promise on its entry into WTO, China will remove its restraint on export management power in 2005, which will bring active impacts on the reinforcement of the new policy of export tax reimbursement.

关 键 词：出口退税 影响 配套改革 外贸出口代理制 

分 类 号：F746.12[经济管理—国际贸易]