| 我国出口骗税现象实证分析 |
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| 引用本文： | 刘健,李恒光.我国出口骗税现象实证分析[J].贵州工业大学学报(社会科学版),2003,5(1):34-37. |
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| 作者姓名： | 刘健 李恒光 |
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| 作者单位： | 青岛大学,国际商学院,山东,青岛,266071 |
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| 摘 要： | 入世对我国提出了进一步下调出口退税率的要求。然而在影响国家下调出口退税率的众多因素中 ,出口骗税是最为突出和令人注目的一个因素。某种意义上讲 ,骗税现象的起起伏伏似乎成了出口退税政策变动的晴雨表 ,因此研究和认识出口骗税的危害性 ,分析出口骗税的手段方式并提出相应的政策管理措施 ,成为健全我国出口退税政策的一个重要的出发点和立足点。
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| 关 键 词： | 出口骗税 实证分析 |
| 文章编号： | 1009-0509(2003)01-0034-04 |
| 修稿时间： | 2002年11月11 |
Demonstration Analysis about the Cheat Taxcs on Export in Our Country |
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| LIU Jian,LI Heng-guang.Demonstration Analysis about the Cheat Taxcs on Export in Our Country[J].Journal of Guizhou University of Technology(Social Science Edition),2003,5(1):34-37. |
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| Authors: | LIU Jian LI Heng-guang |
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| Abstract: | It bring forwards more demand of the tax reimbursement rate's drop in the background of China's entrance of WTO.But there are many factors for the tax reimbursement rate's drop.Amon g them,cheat taxes is the most striking one.In a sense,the fluctuation of the ch eat taxes seemed to have become the weather glass of the tax reimbursement polic y's change.Because of this,to conduct research on the damage of the cheat taxes ,analyze the mediu m and find a solution become the jumping-off point. |
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| Keywords: | the cheat taxes on export Demonstration analysis |
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