出口退税新机制实施的企业对策分析  

Research on Enterprise Strategy Under New Exportation Tax Retrieving Mechanism

作　　者：隋英杰[1] 

机构地区：[1]山东工商学院会计学院,山东烟台264005

出　　处：《商业研究》2006年第16期117-119,共3页Commercial Research

摘　　要：为了解决现行出口退税机制中存在的问题和矛盾,国务院出台了相应的调整政策,然而出口退税新机制的实施,对企业的影响日渐显现,为了增强企业的竞争能力,保持企业的持续发展,研究出口退税新机制下企业应对策略,有着极其重要的现实意义。In order to solve the problems in exportation tax retrieving, State Council formulated a series of correspording policies, which has brought about more and more influences on the enterprises concerned. In order to enhance the competency of the enterprise and sustain the enterprise development, the paper researches on enterprise strategy to fully adapt to this new mechanism.

关 键 词：出口退税 外贸体制 产品结构 自营出口 

分 类 号：F752.50[经济管理—国际贸易]