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出口退税政策实施20多年来,在促进我国的外贸出口快速发展的同时,也存在着许多不容忽视的问题。本文首先说明出口退税制度在促进我国外贸发展的积极作用,然后指出出口退税鼓励出口政策存在的问题,如对中央、对地方、对企业都带来不同程度的困扰;耗费资源和财富;加深了对国外市场的依赖等等。最后指出在我国当前经济社会形势发生了根本性变化的今天,出口退税政策目标也应相应调整。
More than 20 years since the implementation of the export tax rebate policy, while promoting the rapid development of China’s foreign trade exports, there are still many problems that can not be ignored. This paper first explains the positive role of the export tax rebate system in promoting the development of foreign trade in our country and then points out the problems existing in the export tax rebate encouragement of export policies such as varying degrees of distress in the central government, local governments and enterprises; consuming resources and wealth; deepening Dependence on foreign markets and so on. Finally, it points out that in the current situation of our country’s economy and society, fundamental changes have taken place. The objective of the export tax rebate policy should also be adjusted accordingly.