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现行出口退税管理体制缺陷与完善
引用本文:游振宇. 现行出口退税管理体制缺陷与完善[J]. 特区经济, 2008, 0(2): 139-140
作者姓名:游振宇
作者单位:铜陵学院,教务处,安徽,铜陵,244000
摘    要:本文认为,随着出口退税改革的深入,应对现行出口退税中的管理制度法制建设、出口退税资金来源等管理体制方面进行相应改革和完善,为出口退税新政的顺利运行提供可靠的管理制度保障。

关 键 词:出口退税  管理体制  出口退税资金

Present export tax drawback management system shortcoming and perfection
You Zhen Yu. Present export tax drawback management system shortcoming and perfection[J]. Special Zone Economy, 2008, 0(2): 139-140
Authors:You Zhen Yu
Affiliation:You Zhen Yu
Abstract:This text thinks that along with the reforms export drawback, we should inquiry into the reforms of the export drawback management regime, such as the management system legal system construction, export drawback funds source etc. Management the system carry on correspond reform with perfect, for export tax refund new government of smooth circulate provide credibility of management system guarantee.
Keywords:export drawback  management regime  export drawback funds source
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