| 出口退税:彻底退税还是适度退税 |
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| 引用本文： | 白彦锋,孙鑫刚.出口退税:彻底退税还是适度退税[J].中央财政金融学院学报,2004(1):17-20. |
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| 作者姓名： | 白彦锋 孙鑫刚 |
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| 作者单位： | 中国人民大学，中国人民大学 北京 100872，北京 100872 |
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| 摘 要： | 我国出口退税的历史可以追溯到1950年.根据商品税的消费地课征原则和税收的国民待遇原则,应对出口商品实行彻底退税.然而理论与实践的矛盾要求我们对我国的出口退税政策做出反思,选择有差别的出口退税率,实行适度退税.
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| 关 键 词： | 出口退税 彻底退税 适度退税 |
| 文章编号： | 1000-1549(2004)01-0017-04 |
| 修稿时间： | 2003年11月26 |
Tax Rebate for Foreign Trade:Thorough or Discretionary |
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| BAI Yan-feng SUN Xin-gang.Tax Rebate for Foreign Trade:Thorough or Discretionary[J].Journal of Central University of Finance & Economics,2004(1):17-20. |
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| Authors: | BAI Yan-feng SUN Xin-gang |
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| Institution: | BAI Yan-feng SUN Xin-gang |
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| Abstract: | The history of tax rebate for foreign trade in our country is since 1950. On the principles of destination of commodities taxation and national treatment of tax, we should implement the policy of thorough tax rebate. However, the contradiction between theory and practice makes us contemplate it once more, choose different rate of tax rebate, and implement the policy of discretionary tax rebate. |
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| Keywords: | Tax rebate for foreign trade Thorough tax rebate Discretionary tax rebate |
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