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1994年以来,为了建立符合社会主义市场经济体制的要求,我国外贸体制改革和税收体制改革新举措不断出台,我国出口退税办法发生了较大变化。那么,现行的出口退税办法是如何做的呢?这是我国出口企业和生产企业减少出口成本,加速资金周转,参加国际市场竞争特别关心的大问题。 一、出口退税的含义、目的和基本原则 1、出口退税的含义是指国家对出口商品
Since 1994, in order to establish compliance with the requirements of the socialist market economic system, new measures for the reform of China’s foreign trade system and tax system have been promulgated. Our country’s export tax rebate measures have undergone major changes. So, what is the current method of export tax rebate? This is a major issue that our export enterprises and manufacturing enterprises are particularly concerned about reducing export costs, accelerating capital turnover and participating in international market competition. First, the meaning of the export tax rebate, purpose and basic principles 1, the meaning of the export tax rebate is the country’s exports