出口退税管理存在的问题及对策分析-财政税收专业论文.docxVIP

Abstract Exit drawback is the policy system take by a nation to enhance the competitive ability of export goods， it return the indirect taxation to exporter， thereby export goods can enter the international market without tax, and participate in international competition. Exit drawback is often used for the countries has value tax， and aims to encourage countries export goods from an international convention. Chinas current export tax rebate system since 1985， so far there have been established for more than 26 years. During this time， it has been reformed to adjust tne development and perfection of Chinese tax system， and becomed the important part and macro-control means. At present, the law about exiting drawback were mainly embodied by a number of administrative regulations and rules issuedby the State Council and its departments, and no national legislation. In addition, the export tax rebate management work still exist a lot of management is out of line, procedures, tax fraud and other phenomena, seriously affected Chinas export tax rebate management and foreign trade export business How to improve exit drawback management and operations are many countries in the world in promoting exports drawback policy faced a common problem. So how to solve these problems， so that our exports drawback system to be more perfect， more promoting Chinas economic stability and development， is the focus of research， this is also the meaning of export tax refund. After the system of accessing to a large number of related literatures, this article takes methods of theory bewith practice and comparative analysis to study. This paper first introduces the background and significance of this topic, summarized the present researchsituation at home and abroad, points out the research train of thought, main contents, research methods and innovation. The exit drawback concept, meaning, origin, basic principle, characteristic undertook basic interpretation, to start by laying a solid theo