论文部分内容阅读
现行的出口退税办法,是从1985年起实行的。此次实行的出口退税应该说不单单是为了解决外贸企业的亏损问题,而是考虑怎样使我国产品参与国际市场平等竞争,以国际间通行的做法替代我国在计划经济条件下实行过的外贸企业亏损补贴政策。1985年4月,我国实行对出口产品退还生产环节的增值税和免征产品税。由于财政体制的关系,从1985年至1987年,所退税款由中央财政和地方财政分别负担。即中央所属的外贸、工贸企业出口退中央率,地方所属的外贸、工贸企业出口退地方率。由于上述情况,加上当时退税额不太大,没有形成对国家财政的压力。
The current method of export tax rebate is implemented since 1985. The implementation of the export tax rebate should not be said to solve the problem of the loss of foreign trade enterprises alone but to consider how to make our products participate in the international market on an equal footing and replace the foreign trade enterprises that have been implemented under the conditions of a planned economy with the prevailing international practices Loss subsidy policy. In April 1985, China implemented value-added tax and product tax exemption on the return of exported products. Due to the financial system, from 1985 to 1987, the tax rebates were borne by the central finance and local finance respectively. That is, the Central Government belongs to the export, industrial and trading enterprises export retreat Central rate, the local foreign trade, industrial and commercial enterprises export rate of return. Due to the above situation, coupled with the current tax rebate is not too large, there is no pressure on the state finances.