| 出口退税政策调整对外贸企业出口的影响 |
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| 引用本文： | 卞保武. 出口退税政策调整对外贸企业出口的影响[J]. 盐城工学院学报(社会科学版), 2005, 18(2): 39-42 |
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| 作者姓名： | 卞保武 |
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| 作者单位： | 盐城工学院经济管理学院,江苏盐城,224003 |
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| 摘 要： | 对出口退税的含义和出口退税政策的依据进行了说明,介绍了出口退税政策调整的历史及原因,从行业方面分析了最近一次出口退税政策调整的主要内容,从积极和消极两个方面分析了新出口退税政策的调整对我国外贸企业的影响,提出了应对出口退税政策的调整我国外贸企业应采取的措施。
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| 关 键 词： | 出口退税政策 外贸企业 影响 对策 |
| 文章编号： | 1008-5092(2005)01-0039-04 |
| 修稿时间： | 2004-10-18 |
Influences of Adjustment in Export Tax Refund Policy on Foreign Trade Enterprises and Countermeasures |
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| BIAN Bao-wu. Influences of Adjustment in Export Tax Refund Policy on Foreign Trade Enterprises and Countermeasures[J]. Journal of Yancheng Institute of Technology, 2005, 18(2): 39-42 |
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| Authors: | BIAN Bao-wu |
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| Abstract: | This paper firstly introduces what export tax refund is and the rationale for the export tax refund policy. Secondly, it briefly analyzes the development of export tax refund policy and its cause. Thirdly, it analyzed the main contents of the latest export tax refund policy, mainly from the perspective of this industry. Then it analyzes the influenees of the latest export tax refund policy on our foreign trade enterprises including the positive aspect and the passive aspect. Finally, this paper puts forward the countermeasures to cope with the alteration of the export tax refund policy. |
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| Keywords: | export tax refund policy foreign trade enterprises influences countermeasures |
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