出口退税对生产型企业集团经济效益的影响分析

出口货物退(免)税政策的变化直接影响出口企业的财务利益,认真研究、科学运用现行出口退税政策,选择有效的出口货物组织、核算方式,对于出口企业提高经济效益意义重大。通过比较集团公司出口货物后实行统一核算和出口货物后单独核算两种不同的出口核算形式,依据现行出口退税政策,分析生产型企业两种出口组织和核算形式对集团公司财务利益的影响,为生产型企业如何选择出口货物组织、核算方式,提高退税效益提供依据。

On the Effects of Tax Return to the Economic Benefit of Manufacturing Group Company under Different Accounting Ways

Because the adjustments of the tax return policies on the foreign trades can give great effects to the finance profits,it is very important for companies to make their strategies about the foreign trades and the produce adjusts studying the return policies hardly and using them scientifically.This paper is to give the manufacturing Group Company some useful advices through analyzing the effects coming from different foreign trades and produce adjusts,in order to increase the finance profits according to the current tax return policies.