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日前,国家决定改革现行出口退税机制,对我国的出口退税率做出了重大调整。10月13日,财政部、国家税务总局颁布了《关于调整出口货物退税率的通知》。这次改革方案原则是:新旧分开,新的退税款不再拖欠,以前年度产生的退税欠款由中央财政在以后数年内逐步消化;共同分担,从2004年起,中央财政和地方财政各自负担一部分出口退税;同时调整出口退税率,改革出口机制。出口退税政策关系到出口企业和相关部门的切身利益,新出口退税政策的出台,对外贸和经济有着多方面的影响。
Recently, the state decided to reform the current export tax rebate mechanism and made a major adjustment to China’s export tax rebate rate. On October 13, the Ministry of Finance and the State Administration of Taxation promulgated the “Notice on Adjusting the Rate of Refund of Exported Goods.” The principle of the reform program is that the new and old will be separated from each other and the new tax rebates will no longer be in arrears. The arrears of tax rebates incurred in the previous years will be gradually digested by the central finance in the next few years, and will be shared by both the central and local governments Part of the export tax rebate; the same time, adjust the export tax rebate rate, the reform of the export mechanism. Export tax rebate policy is related to the vital interests of export enterprises and relevant departments. The introduction of a new export tax rebate policy has various impacts on foreign trade and economy.