出口退税拖欠现象的形成机理分析  

Forming Mechallism 0f Delayed Export Drawback

作　　者：朱智强[1] 

机构地区：[1]山东工商学院经济学院,山东烟台264005

出　　处：《山西财政税务专科学校学报》2005年第3期32-35,共4页Journal of Shanxi Finance & Taxation College

摘　　要：通过回答“出口企业缘何如此倚重于出口退税?”、“出口退税的计划额与实际需要量之间缘何有如此大的偏差?”、“中央与地方在出口退税上各自应担负怎样的责任?”等三个方面的问题,对出口欠退税现象的形成机理进行了探讨。What cause the export- oriented entemrises to rely largely on export drawback？ What cause large distance to exist between the planned amotmt and practical demand in exdort drawback？ What responsibility should the central and local government shoulder resDectively in exDort drawback？ By answering these questions, the writer makes an anolysis about the formin mechanism of delayed export drawback.

关 键 词：出口欠退税 比较优势 退税计划指标 退税责任 

分 类 号：F810.423[经济管理—财政学]