| 完善我国出口货物退(免)税期限规定的建议 |
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| 引用本文： | 戚玉龙. 完善我国出口货物退(免)税期限规定的建议[J]. 涉外税务, 2008, 248(12) |
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| 作者姓名： | 戚玉龙 |
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| 作者单位： | 中南财经政法大学财政税务学院,湖北,武汉,430073 |
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| 摘 要： | 出口货物退(免)税期限是出口退税制度的重要组成要素之一。本文归纳了我国目前有关该期限的规定,分析了其存在的不足,提出了应明确法定支付退税期限等建议。
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| 关 键 词： | 出口货物退(免)税 期限 执法风险 |
Some Suggestions on Perfecting Provisions concerning Time Limit of Export Rebate (Exemption) in China |
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| Yulong Qi. Some Suggestions on Perfecting Provisions concerning Time Limit of Export Rebate (Exemption) in China[J]. International Taxation In China, 2008, 248(12) |
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| Authors: | Yulong Qi |
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| Abstract: | Time limit of export rebate(exemption) is a crucial element for export rebate system. This paper summarizes current provisions concerning time limit of export rebate in China,analyzes its existing deficiencies,and puts forward some suggestions such as defining a statutory time limit of export rebate payment. |
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| Keywords: | Export rebate(exemption) Time limit Risk of law enforcement |
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