出口退税论文概述.docVIP

摘 要 出口退税是指国家为增强出口商品价格竞争能力，由税务部门将商品中所含的间接税退还给出口商，从而使出口商品以减免税收后的价格进入国际市场参与竞争的一种政策制度。我国实行出口退税二十多年来，出口退税对于鼓励和扩大出口创汇、优化资源配置、推进企业成长发展、拉动国民经济起到了十分重要的作用，出口退税政策己成为包括我国在内的大部分国家调节外贸进出口的重要手段。本文在分析我国出口退税制度变革的基础上分析了现行出口退税制度存在的不足，并针对这些不足提出了完善的对策。出口退税是我国当前一个比较重要的问题，我国目前的经济发展水平日益上涨，出口额更是日益剧增，出口企业的数量渐多。所有的经济现象都表明，增加出口企业的国际竞争力已经给是一个刻不容缓的问题。而出口退税对增加出口企业竞争力的作用是十分重要的，所以要进一步完善出口退税中所存在的问题。本文重点论述了出口退税所存在的问题以及解决方法，希望可以为我国的出口退税体制起到良好的作用,使我国在进出口贸易中，增强竞争力，进一步加强对我国出口企业的扶持，使我国的出口竞争力进一步增强。 关键词：出口退税 ; 贸易出口 ; 出口补贴 Abstract Export tax rebate is refers to the country in order to enhance the export price competitiveness, by the tax department will refund the indirect tax contained in the commodities to exporters, so that exports a policy system to tax after the price to enter the international market competition. Chinas export tax rebate policy for more than 20 years, the export tax rebate for encouraging and expanding exports, optimize the allocation of resources, promoting enterprise development, a very important role in boosting the national economy, the export tax rebate policy has become the most countries including Chinas important means of foreign trade import and export. This paper analyzes the deficiencies of current export tax rebate system based on analysis of Chinas export tax rebate system reform, and puts forward the countermeasures to solve these problems. The export tax rebate in China is a very important problem, Chinas current economic development level rising, exports are increasing, the number of export enterprises more. All economic phenomena are that, to increase the international competitiveness of export enterprises have to is a brook no delay problem. While the export tax rebate policy is very important to increase the competitiveness of export enterprises, so the existence and further improve the problems of export tax rebate. This paper focuses on the export tax rebate problems and solutions, hope can be good for Chinas export tax rebate system, so that