| 出口退税制度的理论依据及政策建议 |
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| 引用本文： | 朱智强,张晓丽.出口退税制度的理论依据及政策建议[J].税务与经济,2004(1):69-71. |
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| 作者姓名： | 朱智强 张晓丽 |
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| 作者单位： | 1. 山东工商学院经济学院,山东,烟台,264005
2. 山东工商学院外语系,山东,烟台,264005 |
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| 摘 要： | 出口退税制度的定性问题应跳出从"中性税收原则"的角度去探讨的旧框框,而应该以是否实现政府既定的长期经济战略目标为依据。当前,我国在对外贸易方面的长期政策是实施"走出去"战略,出口退税制度必须为这一战略决策服务。当前的主要任务是调整退税模式,规范不合理退税,努力解决好财力的保障等问题。
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| 关 键 词： | 出口退税制度 "走出去"战略 出口退税模式 |
| 文章编号： | 1004-9339(2004)01-0069-03 |
| 修稿时间： | 2003年6月24日 |
Theoretical Bases of Export Drawback System and Political Proposals |
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| ZHU Zhi-qiang,ZHANG Xiao-li.Theoretical Bases of Export Drawback System and Political Proposals[J].Taxation and Economy,2004(1):69-71. |
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| Authors: | ZHU Zhi-qiang ZHANG Xiao-li |
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| Institution: | ZHU Zhi-qiang~1,ZHANG Xiao-li~2 |
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| Abstract: | The nature of export drawback system should no longer be determined by the neutral taxation principle,but according to whether the government's long-term economic goal can be realized.At present time,our long-term policy in foreign trade is to implement"step out from China"strategy.Therefore,export drawback system must serve this strategy and our present task is to adjust drawback pattern,standardize irrational drawbacks and solve financial guarantee problem. |
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| Keywords: | export drawback system "step out from China"strategy export drawback pattern |
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