出口退税是指国家为增强出口商品价格竞争能力出口退税是指国家为增强出口商品价格竞争能力.doc

------浅析当前我国出口退税问题 学 校： 江西师大科技学院 科 目： 财政学 教 师： 刘锦虹 姓 名： 吴珍珍 学 号： 1002019042 完成时间 ： 2012/12/23 浅析当前我国出口退税问题 摘要 出口退税是指国家为增强出口商品价格竞争能力，由税务部门将商品中所含的间接税退还给出口商，从而使出口商品以减免税收后的价格进入国际市场参与竞争的一种政策制度。我国实行出口退税二十多年来，出口退税对于鼓励和扩大出口创汇、优化资源配置、推进企业成长发展、拉动国民经济起到了十分重要的作用，出口退税政策己成为包括我国在内的大部分国家调节外贸进出口的重要手段。其作为一项财政激励机制、出口鼓励政策和宏观调控政策，是国家支持外贸出口的一个重要手段，符合世贸组织规则，是世界各国促进对外贸易增长的一项基本措施，被WTO诸多成员广泛应用，是符合世贸组织规则的国际通行做法。 2005年1 0月1 3日，国务院发布《关于改革现行出口退税机制的决定》，对现行出口退税机制进行改革，自2004年1月1日开始实施。从近两年的对外贸易运行情况看，新的改革措施起到了积极的作用但是也存在不足，如出口退税政策变动大；退税率与征税率不统一。由此可以从建立科学的增值税制度、执行彻底的零税率、健全出口退税管理体系等方面进行完善。 关键词：出口退税政策；存在的问题；解决策略 Analysis on the current Chinas export tax rebate issue Abstract Export tax rebate is refers to the country to enhance the export commodity price competition ability, the tax department will be the indirect tax included in the goods returned to the exporter, so that exports to tax relief after the price to enter the international market to participate in competition a policy system. Chinas export tax rebates for more than 20 years, the export tax rebate for encouraging and enlarge exit to achieve collect, optimize the allocation of resources, promote enterprise development, pull move national economy plays a very important role, the export tax rebate policy has become one of most countries including our country to regulate the import and export of foreign trade is an important means of. As a financial incentive mechanism, export encouraging policy and policy of macroscopical adjusting control, the countrys exports in support of an important means, consistent with the WTO rules, it is world each country to promote foreign trade growth is a basic measure is WTO, many members are widely used, is consistent with the WTO rules of International practice. In October 13, 2005, the State Council issued the on Reform of the existin