新一轮税改背景下出口退税问题应用实例  

Examples of Application of Export Tax Rebate under the Background of New Round of Tax Reform

作　　者：侯彬彬 HOU Bin-bin(Finance&Accounting Department,Bayi Iron&Steel Co.,Baosteel Group)

机构地区：[1]宝钢集团八钢公司经营财务部,乌鲁木齐830022

出　　处：《新疆钢铁》2019年第4期57-60,共4页Xinjiang Iron and Steel

摘　　要：2019年,出口退税政策发生重大变化:一是出口退税率做了相应调整;二是设置了调整后的出口退税率的适用时间和过渡期;三是明确了过渡期内外贸企业和生产企业如何执行出口退税率的问题。税改最大亮点就是"征多少退多少,彻底退税",简化了出口退税操作。国家将出口货物在国内生产、流通环节实际承担的增值税和消费税,在货物出口通关后,退还给了出口企业,以确保出口货物以不含税的价格进入国际市场,从而避免国际双重征税,目的是为了鼓励出口,提高本国产品在国际市场的竞争力。Major changes have taken place in the export tax rebate policy in 2019:first,the export tax rebate rate has been adjusted accordingly;second,the application time and transition period of the adjusted export tax rebate rate have been set;third,the issue of how foreign trade enterprises and production enterprises implement the export tax rebate rate in the transition period has been clarified.The biggest bright spot of tax reform is how much to levy and how much to return,and how much to refund completely,simplifying the operation of export tax refund.The value-added tax and consumption tax actually borne by the state in the domestic production and circulation of export goods are returned to the export enterprises after the export of goods is cleared,so as to ensure that the export goods enter the international market at a price excluding tax,so as to avoid international double taxation.The purpose is to encourage exports and improve the competitiveness of domestic products in the international market.

关 键 词：出口退税率 过渡期 出口退税 免退税 免抵退税 

分 类 号：F406.7[经济管理—产业经济]