出口退税论文：论中国出口退税的负面作用及对策.docVIP

出口退税论文：论中国出口退税的负面作用及对策 【中文摘要】我国的出口退税制度自1985年正式实施以来,经过了多次的调整,成为了我国税收制度的一个重要组成部分。在我国促进对外开放,对内搞活经济,完善我国外贸体制等方面作出了巨大贡献。出口退税制度也伴随着我国市场经济的发展、税收制度以及外贸体制的改革中得到进一步的完善和规范。但出口退税政策也被认为是双刃剑,过分依赖出口退税,只能在价格上暂时保持竞争力,中国制造的产品始终处于产业链低端,中国还只能说是贸易大国,而不是贸易强国。在出口退税制度实施过程中,还暴露出许多问题,如骗税行为不断扩散,退税款项不断增加,国家财政不堪重负,国际社会的压力越来越大,要求人民币汇率升值的呼声日益高涨。出口退税政策的定位和管理问题成为关注的焦点。全面、深刻地评估出口退税制度并根据其在实施中存在的问题提出完善的措施建议具有较强的理论及现实意义。本论文结合我国的国情,对我国现行出口退税制度存在的问题作了探讨。 【英文摘要】China’s export tax refund system since 1985, after the formal since the implementation of DuoCi adjustment, become the tax system in China is an important part of. In our country, and promote foreign open economy, perfect our country foreign trade to enliven the system has made great contribution. Export tax refund system is also associated with the development of market economy in China, the tax system and the reform of foreign trade system have further improved and specifications. But exit drawback policy was also think is double-edged sword, export tax refund can only keep price competitiveness, “made in China” remains low end products in the value chain. In the export tax refund system is implemented in the process, still showing that many problems, such as defrauding the steady spread, tax refund money behavior increase, national finance heavy burden of international pressure is more and more big, the demand appreciation of the RMB exchange rate is rising. Export drawback policy orientation and management problems become the focus of attention. Comprehensive and profound evaluation system of export tax refund according to their implementation of existing problems in perfect measures has strong theoretical and realistic significance. In this paper, the situation of our country export tax refunds for our current problems in the system is discussed. 【关键词】出口退税 负面作用 对策 【备注】索购全文在线加好友：1.3.9.9.3.8848 同时提供论文写作一对一指导和论文发表委托服务 【英文关键词】export tax refund negative effect countermeasures 【目录】论中国出口退税的负面作用及对策 摘要 10-11 ABSTRACT 11 第一章 出口退税历史 12-16 1.