This paper analyzes on the necessity of implementing the export tax refund, introduces the history of the export tax refund system, analyzes on the problems existing in the reform process of the export tax refund system, and advances some suggestions.
分析了实行出口退税的必要性,介绍了出口退税制度的历程,分析了出口退税制度改革进程中存在的问题,并提出了一些建议。
The nature of export drawback system should no longer be determined by the neutral taxation principle,but according to whether the government s long-term economic goal can be realized.
出口退税制度的定性问题应跳出从"中性税收原则"的角度去探讨的旧框框,而应该以是否实现政府既定的长期经济战略目标为依据。
Not merely many questions exist in the course of implementing in the export drawback policy, but also there are greater disputes in theory, so the reform orientation of export drawback system becomes a hot proposition of domestic academia at present.
出口退税制度作为一项出口财政激励机制,是国际上通行的税收政策,被世界许多国家和地区广泛应用。
Secondly, by combining the facts that we have learned, is the exploration on the measures on the system of tax rebate of exporting and the effects we had learned.
首先分析我国出口退税中存在的问题及新政策出台后所产生的影响,然后结合实际探讨企业应对出口退税机制改革采取的措施及取得的收效,最后借鉴国外出口退税制度的经验,提出了完善我国出口退税制度的政策建议。
The Export Drawback System of China Transition Problem and Countermeasure;
论我国出口退税制度：变迁、问题及对策
Export Rebate System in China:Existing Problems and Possible Solutions;
我国出口退税制度存在的问题及对策
The Reform of Export Tax Rebate System and Policy Recommendations;
出口退税制度改革的影响及政策建议
A Reflection on the Predicament of Our Export Rebate System;
对我国出口退税制度实施困境的思考
Theoretical Bases of Export Drawback System and Political Proposals;
出口退税制度的理论依据及政策建议
International Comparison and Policy Reference about the System Of Tax Refund for Exporting;
出口退税制度的国际比较与政策借鉴
Reform and Consummation of Returning Tax System of Exported Goods after WTO Entry;
WTO与我国出口退税制度的改革与完善
Export Refund System Comparison and the Economic Effect of the New Mechanism Research;
出口退税制度比较与新机制的经济效应研究
On Legal Theory foundation of Tax Refund Policy for Export:the Combination of Tax Neutrality and Tax Regulation;
论出口退税制度的法理基础——税收中性与税收调控的结合
Research on the Current Situation and Trend of Export Drawback System in China;
对我国出口退税制度现状及发展趋势的研究
On the Change of Refunding Export-Taxes and Its Effects on the Development of Guizhou Foreign Trade;
出口退税制度变迁与贵州省对外贸易的发展
The Influence and Countermeasures on the Present Export Rebate System in the Textile Industry;
现行出口退税制度对纺织业的影响和对策
The Reforming of Refunding Export Taxes System and the Sustainable Economic Development;
中国出口退税制度改革与经济可持续增长
Influence of the Present Export Drawback System onEnterprises and Its Countermeasures;
现行出口退税制度对企业的影响及对策
On adjusting the export Tax Rebate After China s Entry into WTO;
加入WTO与我国现行出口退税制度的完善
On the System of Export Tax Rebate after China s Entry into WTO;
入世后我国出口退税制度的改革与完善
Implementing the “Step out from China” Strategy Accelerating the VAT Export Drawback System s Reform;
实施“走出去”战略 加快我国增值税出口退税制度改革
The second part is for the development and problems of the export tax refund system.
第二部分阐述我国出口退税制度的发展及存在的问题。