论我国增值税出口退税政策的选择

针对我国当前增值税出口退税面临的问题,应对相关政策进行调整,包括:实行宏观零税率、微观差别退税率制度,以利于我国经济的协调发展,解决当前出口退税面临的财力不足等问题;实行由中央统一退税,以确保出口退税的顺利进行;实行进口国报关单查验制度,以有效防范出口骗税行为的发生;实行欠退补偿制度,以有效维护出口商的合法权益及政府诚信退税的形象;统一生产企业与外贸出口企业退税额的计算依据,完善间接出口免税制度,使出口退税更具公平性。

On China's VAT Export Tax Return Policy Selection

Some adjustments in the related policies should be made in accordance with the problems arising from the current added value tax export tax return.These include:carrying out macro zero tax micro difference tax return system;a policy of uniform tax return by central government to guarantee the smooth development of export tax return;a policy of import country manifest inspects checking;a policy of owes to back in expiation;making uniform the basis for calculating tax return amount of manufacturers and exporters,and perfecting indirect export tax-free system to ensure the fairness in the export tax return.