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应对当前经济形势,理顺出口退税政策
引用本文:安体富,杨金亮.应对当前经济形势,理顺出口退税政策[J].税务与经济,2010(1).
作者姓名:安体富  杨金亮
作者单位:中国人民大学财政金融学院,北京,100872
基金项目:国家社科基金重大项目“贯彻落实科学发展观与深化财税体制改革研究”(项目编号:07&ZD012)的资助
摘    要:在当前出现全球性金融和经济危机,国内经济大幅度下滑的背景下,改革和完善出口退税机制是完全必要的。鉴于当前我国出口退税率、出口退税财政负担机制和出口退税预算等方面存在的问题,实行出口退税零税率、由中央财政全额负担出口退税支出、改革出口退税预算制度等措施,既是新时期理顺政府间责权利关系、提高政府效能的基本要求,又是当前有效应对国际金融危机、促进外贸出口持续健康发展的有效举措。

关 键 词:出口退税政策  出口退税率  出口退税财政负担机制  出口退税预算  

Responding to the Current Economic Situation and Straightening Out Tax Rebates Policy
An Ti-fu,Yang Jin-liang.Responding to the Current Economic Situation and Straightening Out Tax Rebates Policy[J].Taxation and Economy,2010(1).
Authors:An Ti-fu  Yang Jin-liang
Abstract:Because of financial crisis and the significant decline in domestic economy,it is absolutely necessary to reform and improve tax rebates mechanism.Due to the problems in tax rebates rate,fiscal bearing mechanism of tax rebates and tax rebates budget,it is necessary to implement zero tax rate of tax rebates.Central government should fully bear the burden of tax rebates and reform tax rebates budget system so as to straighten out the relationship of responsibility and right and improve government efficiency.I...
Keywords:tax rebates policy  tax rebates rate  fiscal bearing mechanism of tax rebates  tax rebates budget  
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