新一轮出口退税政策对中国外贸的影响跟对策（doc 19页）.docVIP

新一轮出口退税政策对中国外贸的影响及对策 摘 要 本文就当前税制的热点问题——出口退税制度改革进行了探究，主要以研究出口退税制度的涵义、方式和作用入手，阐述了新一轮出口退税政策的产生、内容和特点。继而剖析了当前出口退税政策改革对我国对外贸易的正面影响：优化产业结构，产品将向高科技、高附加值的方向发展；出口退税进度的提速有利于提高企业的资金周转效率,加快产品与国际同步开发的速度；有利于推动外贸体制的创新，加快推进生产企业自营出口和出口代理制的发展；可以缓解人民币升值压力及减少国外的反倾销诉讼。文章重点分析了新一轮出口退税政策对我国对外贸易的负面影响：对一般贸易出口的负面影响首当其冲；对加工贸易造成一系列的负面影响；可能因及时、足额的退税引发出口骗退税的回潮；存在企业申报退税易超过出口退税期限的问题。在此基础上，本文借鉴国内外成功的经验，提出了相应的解决负面影响的对策和建议：出口退税率调低的企业积极运筹，把损失降到最低程度；积极发挥政府作用，推进我国财税体制改革的步伐，建立一种“大商务”格局的理想模式等等。 关键词：中国外贸，出口退税，影响，对策 The Influence of the New Export Tax Rebates Policy on Chinese Foreigh Trade and the Countermeasures ABSTRACT This paper analyses the reformation of export tax rebates, the important problem of the current taxation, and expounds its appearance, content and characteristics mostly from the implication ,the ways and the effect of export rebate policy. Then this paper dissects the obverse influence which the new export tax rebate on foreign trade, as follows. Improve the estate structure，and develop the products in the direction of high technology and additional value；Promote the turnover rate of the funds；Push forward the progression of foreign trade system；Alleviate the pressure of RMB revaluation and decrease the antidumping lawsuits .After that this paper deeply analyses the reverse influence which the new export tax rebate on foreign trade, as follows. General trade is the first to be affected; Processing trade encounter a series of adverse effect; Maybe set off the reversion of tax fraud because of full and timely tax rebate; Some enterprises exceed the time limit of tax rebate. Finally, this paper puts forward the countermeasures on the basis of aforementioned analyses, using the successful of the internal and external experience for reference, i.e. The enterprises which countering the reduce of export tax rebates can adopt vigorous measures to lessen losses as lowest as possible；Our government should play the part of the main force ，advancing the reformation of finance and tax system