对我国出口退税的理性思考

我国出口退税制度的不完善 ,在一定程度上制约了我国经济全球化的进程。应根据国际国内环境的变化、我国经济体制税收体制改革方向等因素 ,正确确定出口退税制度调整的目标和出发点。加快增值税规范化进程 ,调整退税资金管理方式 ,建立出口退税管理体系是首要选择。

Rational Considerations on China's Tax Refund for Export

Export tax refund systems in China are imperfect ,which to some extent restricts the pace of China's economic globalization It is of prime importance to define the object and the starting point in the adjustment of the tax refund system according to economic environment changes at home and abroad as well as China's orientation of both economic and tax system reform It is a necessity to establish the tax refund management system, to step up the normalization of VAT as well as to modify the management of the capital of tax refund