现行出口退税制度对企业的影响及对策

出口退税政策是一国政府为增强出口商品的国际竞争力,将出口商品中所含的间接税部分或全部退还给出口商,使得出口商品以含部分税或者不含税的价格进入国际市场所实施的一项政策。我国出口退税制度伴随着政治经济的变革和发展经历了若干发展阶段,经历了导入期、成长期,并且已经进入了成熟期,成为国民经济增长“三驾马车”之一的助推器。但现存的问题和改革开放的深入推进为出口退税制度的完善提出了新的需求,需要从法制的、体制的、机制的、管理的等层面增强制度的有效供给,以使我国的出口退税制度更加完善。

Influence of the Present Export Drawback System on Enterprises and Its Countermeasures

In order to strengthen international competition ability of export commodities, the government sends back the part of all the indirect tax to the exporter. This policy can make export commodities enter international market free-duty or part-duty. With the political and economical reform in China, Export Drawback system has developed and experienced three periods: conduct period, growth period and mature period. However, because of existing problems and development of reform, China should improve Export Drawback System from the rules of law, of system, of mechanism and of management.