| 出口退税应是一项制度 |
| |
| 引用本文： | 方少林. 出口退税应是一项制度[J]. 物流科技, 2005, 28(9): 123-125 |
| |
| 作者姓名： | 方少林 |
| |
| 作者单位： | 广东金融学院,广东,广州,510521 |
| |
| 摘 要： | 出口退税是目前我国外贸体制改革的一个焦点，出口退税应该是一项制度，而不仅仅是调节的手段：对于出口退税制度，我们只能完善和加强，而不能靠短期对退税率的调整来解决问题，更不能取消。
|
| 关 键 词： | 出口退税 间接税 零税率 制度 手段 |
| 文章编号： | 1002-3100（2005）09-0123-03 |
| 收稿时间： | 2005-04-04 |
| 修稿时间： | 2005-04-04 |
Export Drawback is A Type of System |
| |
| FANG Shao-lin. Export Drawback is A Type of System[J]. Logistics Management, 2005, 28(9): 123-125 |
| |
| Authors: | FANG Shao-lin |
| |
| Abstract: | Export drawback is a focus of innovation about foreign trade system in China at present. Author think that export drawback is a type of institution,but not regulative means. It's very farfetched that we take the regulative rate of export drawback link up with the rise or fall about money. We may strengthen and perfect the system of export drawback,but not deal with economy in the short time by raising or reducing the rate of export drawback, and not cancel it all the more. |
| |
| Keywords: | export drawback indirect duty zero tax rate system means |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
