我国出口退税相关政策与制度探析（Analysis of export rebate policy and system in China）.docVIP

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我国出口退税相关政策与制度探析（Analysis of export rebate policy and system in China）.doc

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我国出口退税相关政策与制度探析（Analysis of export rebate policy and system in China）

我国出口退税相关政策与制度探析（Analysis of export rebate policy and system in China） Analysis of export rebate policy and system in China Analysis of export rebate policy and system in China 2008-12-20 15:15:35 Abstract: Chinas export tax rebate policy due to finance especially the central financial constraints, restricting the import and export tax collection can not keep up the level of import and export trade growth and other factors, many problems exist in the export tax rebate rate adjustment policy changes caused by problems and export tax refund arrears long time. The export drawback bank account trust loans to our country adopts at present although temporarily ease the contradiction between the export tax rebate arrears, but the contradictions caused by finance, banks and enterprises of the three party, the national credit risk transfer to the bank credit risk. The current policy and system of export tax rebate must be re selected so as to resolve the contradictions as soon as possible. Export rebate, finance, bank policy, system analysis First, the main features and problems of Chinas export tax rebate policy and system In 1985, our country established the policy of refund (Exemption) of export goods, but in the process of implementing this policy, the actual policies and systems have the following characteristics compared with international practices: (1) the export tax rebate rate has been constantly adjusted and changed In 1994, Chinas tax system has undergone major reforms, according to international practice, Chinas Provisional Regulations of VAT zero tax on export goods tax policy on the export of goods purchased from the general taxpayers tax rebate rate is 17% and 13%; the quasi small scale taxpayers who purchase tax rebate of export goods tax rebate rate for export 6%. zero tax rebate policy and implementation of the system soon, due to the import and export tax policy in the implementation process, problems of less on the back, and the central government export