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我国自1985年实行出口退税政策,1998年以来,为了克服亚洲金融危机带来的负面影响和应对通货紧缩趋势,国家连续三次提高了出口退税率,有力地促进了外贸出口。但从2000年起,我国就产生了出口欠退税,此后出口欠退税的规模越来越大。截至2003年底,全国累计欠退税共计3200亿元(其中约1200亿元属欠调库)。反映中央财政已经难以零担,而被欠税企业也叫苦连天,许多出口企业甚至因此资金链紧绷,生存面临考验。为此,2004年起,我国实行了新
Since China implemented the export tax rebate policy in 1985, in order to overcome the negative impact brought by the Asian financial crisis and cope with the trend of deflation since 1998, China has raised the export tax rebate rate for three times in a row and effectively promoted the export of foreign trade. However, since 2000, China has had an export tax rebate. Since then, the scale of export tax rebates has been growing. By the end of 2003, a total of 320 billion yuan of tax rebates nationwide had been owed (of which about 120 billion yuan was owed to the Treasury). Reflect the central government has been difficult to bear the burden, while the tax-owed enterprises also complained that many exporters and even the tension of the capital chain, survival is facing the test. To this end, since 2004, China has implemented a new