| 完善出口退税制度优化贸易结构的若干思考 |
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| 引用本文： | 薛少莹.完善出口退税制度优化贸易结构的若干思考[J].福建商业高等专科学校学报,2010(4):40-43. |
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| 作者姓名： | 薛少莹 |
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| 作者单位： | 福建省福维尔进出口有限公司,福建,福州,350001 |
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| 摘 要： | 近年来,随着国际经济环境的改变和我国发展＂低碳经济＂的战略目标的提出,以往对出口产品采取的全面全额退税制度亟待改变。本文通过分析目前我国出口退税制度的弊端,结合其他各国出口退税制度的经验,就如何完善我国出口退税制度,促进我国出口贸易结构优化等问题进行分析探讨并提出建议对策。
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| 关 键 词： | 出口退税 低碳经济 贸易结构优化 |
Reflections on Export Tax Refund System and Trade Structure Optimization |
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| Xue Shaoying.Reflections on Export Tax Refund System and Trade Structure Optimization[J].Journal of Fujian Commercial College,2010(4):40-43. |
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| Authors: | Xue Shaoying |
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| Institution: | Xue Shaoying(Fujian Footwear and Headgear Imp.and Exp.Holdings CO.,LTD) |
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| Abstract: | In recent years,full tax refund system need to be changed with the changes of international economy environment and the development strategy of ＂low carbon economy＂.Based on the experience from other countries,the paper analyzes the disadvantages of export tax refund system and puts forward suggestions on how to promote China＇s export tax refund system. |
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| Keywords: | export tax refund low carbon economy trade structure optimization |
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