| 我国出口退税负担机制的实证分析 |
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| 引用本文： | 赵书博.我国出口退税负担机制的实证分析[J].特区经济,2007(5):24-26. |
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| 作者姓名： | 赵书博 |
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| 作者单位： | 首都经贸大学,北京,100029 |
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| 基金项目： | 本文为北京市教育委员会人文社会科学研究计划面上项目（编号：SM200710038015）的阶段性研究成果. |
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| 摘 要： | 出口退税负担机制是指由哪级政府负担出口退税,它与财政体制紧密相关。本文对我国不同时期出口退税负担机制进行了实证分析,对各级财政实际获得的增值税收入与实际负担的出口退税进行了对比。通过分析与对比找到出口退税负担机制存在的问题,并对如何解决这些问题提出对策。
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| 关 键 词： | 出口退税 负担机制 实证分析 完善对策 |
Demonstration analysis of China export tax drawback burden system |
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| Zhao Shu Bo.Demonstration analysis of China export tax drawback burden system[J].Special Zone Economy,2007(5):24-26. |
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| Authors: | Zhao Shu Bo |
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| Abstract: | The Burden System of export tax rebate means distribution relations among different governments and it connects closely with fiscal systems.This paper does positive analysis of our country's burden system of export tax rebate during different periods,calculating the income and rebate burden of different governments respectively.Through calculating,finds out the existing problems,and puts forward suggestions. |
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| Keywords: | Export Tax Rebate Burden System Positive Analysis Suggewstions |
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