出口征税及现行免抵税额计算中存在的问题  

Issues in the Calculation of Export Rebate and Taxes on Export

作　　者：解宏[1] 

机构地区：[1]华东理工大学商学院会计系

出　　处：《税务研究》2006年第6期46-49,共4页

摘　　要：税制改革十余年来,我国的出口退税政策对推动对外贸易发展发挥了重要作用。但出口退税方法在实际运行过程中却存在对出口企业的出口征税和中央与地方利益关系划分不清的问题。本文对此进行了探讨并提出了相应对策。Export rebate policies have played a significant role in promoting foreign trade in China in past decade. However, implementation of these policies has encountered numerous problems, of which taxes on export goods and blurred interests between central and local governments are the most prominent when export rebate rates are lowered. The solutions to these problems will have a great impact on perfecting export rebate policies.

关 键 词：出口退税 出口征税 免抵税额 

分 类 号：F752.5[经济管理—国际贸易]