
出口退税机制
The evolution of export tax rebate system has made apparent influence on China's import and export trade and even the whole economy.
而出口退税制度的演变过程对中国的贸易进出口乃至************产生了较明显的影响。
The export tax rebate system is an export tax incentive, because it encourages the export of goods fair competition, which has been the prevailing international practice.
出口退税制度是一项出口税收激励机制,由于它鼓励各国出口货物的公平竞争,现已成为通行的国际惯例。
In view of the export tax rebate system in the theoretical controversy and confusion in practice, analysis of China's export tax rebate system is indeed of great significance.
鉴于出口退税制度在理论上的争议和实践上的困惑,分析我国出口退税制度确实有重大意义。
And considering the theory of export tax rebate and international experience, this paper try to find out a solution to solve problems existing in current system of export tax rebate.
并结合出口退税的理论及国际经验,力求找出一条解决目前我国出口退税机制中存在的问题的思路。
Export Tax Rebate is influenced by many factors, such as economic system, trade strategy, foreign exchange policy, public finance policy and tax system of one country.
出口退税受一国经济体制、贸易策略、外汇政策、财税制度等诸多因素的影响。
Supporting measures must be formulated quickly so that we can carry out the plan for reforming the export tax rebate system in earnest.
抓紧制定配套措施,认真落实出口退税机制改革方案。
Since 1994, China's export tax rebate system has had a series of institutional changes.
自1994年税制改革至今,中国出口退税制度发生了一系列的制度变迁。
This article focuses on exploring China's export tax rebate system reform and building the economic effects of China's target export tax rebate regime.
本文重在探寻我国出口退税制度的改革带来的经济效应和构建我国目标出口退税制度的建议。
Export-tax rebate cheat is a new type of crime after the tax system reform in the country.
骗取出口退税犯罪是我国税制改革以后出现的一种新的犯罪类型。
The main problem on the export rebate system of our current agricultural products is a severe tax drain of agricultural products; a low export rebate rate for agricultural products.
我国现行农产品出口退税制度中存在的主要问题是:农产品征税过程中存在较为严重的税收流失现象;农产品出口退税率偏低、退税不及时。
The main problem on the export rebate system of our current agricultural products is a severe tax drain of agricultural products;
我国现行农产品出口退税制度中存在的主要问题是:农产品征税过程中存在较为严重的税收流失现象;
As China's export policy adjustment methods of tariff and export tax rebate system, etc.
作为调节中国出口的政策手段有关税和出口退税制度等。
And with the gradual improvement of the export tax rebate system, it has gradually become an important means for the government to adjust macro-economic one.
并且随着出口退税制度的逐渐完善,它已经逐步成为我国政府调整宏观经济的重要手段之一。
This article concludes that China's export tax rebate system problems, some of the issues involved for the above, put forward a sound policy recommendations for China's export tax rebate.
本文最后指出我国出口退税制度存在的问题,针对以上涉及的一些问题,提出完善我国出口退税的政策建议。
出口退税制度(Export Tax Rebate System)是指一国政府为鼓励商品出口,对已报关离境的货物退还其在国内生产、流通环节实际缴纳的增值税、消费税等间接税的制度安排。该制度通过降低企业出口成本提升国际竞争力,是国际通行的贸易促进手段。
根据中国国家税务总局发布的《出口货物劳务增值税和消费税管理办法》(国家税务总局公告2023年第16号),该制度的核心机制包含三个层面:
该制度的实施有效缓解了国际贸易中的双重征税问题。世界银行《2024年营商环境报告》数据显示,中国出口企业平均退税周期已缩短至6个工作日,显著优于发展中国家平均水平(来源:世界银行官网营商环境数据库)。
出口退税制度(Export Tax Rebate System)是指国家通过退还出口商品在国内生产和流通环节已缴纳的增值税、消费税等间接税,以增强其国际竞争力的税收机制。以下是详细解释:
术语分解
核心作用
适用条件
该制度的具体实施依据《中华人民共和国税收征收管理法》及国务院相关法规()。实际操作中,企业需通过税务机关审核,提供报关单、增值税发票等凭证。若需办理相关业务,建议咨询专业税务机构或海关部门以获取最新政策指导。
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