
出口退稅機制
The evolution of export tax rebate system has made apparent influence on China's import and export trade and even the whole economy.
而出口退稅制度的演變過程對中國的貿易進出口乃至************産生了較明顯的影響。
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.
出口退稅制度是一項出口稅收激勵機制,由于它鼓勵各國出口貨物的公平競争,現已成為通行的國際慣例。
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.
鑒于出口退稅制度在理論上的争議和實踐上的困惑,分析我國出口退稅制度确實有重大意義。
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.
并結合出口退稅的理論及國際經驗,力求找出一條解決目前我國出口退稅機制中存在的問題的思路。
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.
出口退稅受一國經濟體制、貿易策略、外彙政策、財稅制度等諸多因素的影響。
Supporting measures must be formulated quickly so that we can carry out the plan for reforming the export tax rebate system in earnest.
抓緊制定配套措施,認真落實出口退稅機制改革方案。
Since 1994, China's export tax rebate system has had a series of institutional changes.
自1994年稅制改革至今,中國出口退稅制度發生了一系列的制度變遷。
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.
本文重在探尋我國出口退稅制度的改革帶來的經濟效應和構建我國目标出口退稅制度的建議。
Export-tax rebate cheat is a new type of crime after the tax system reform in the country.
騙取出口退稅犯罪是我國稅制改革以後出現的一種新的犯罪類型。
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.
我國現行農産品出口退稅制度中存在的主要問題是:農産品征稅過程中存在較為嚴重的稅收流失現象;農産品出口退稅率偏低、退稅不及時。
The main problem on the export rebate system of our current agricultural products is a severe tax drain of agricultural products;
我國現行農産品出口退稅制度中存在的主要問題是:農産品征稅過程中存在較為嚴重的稅收流失現象;
As China's export policy adjustment methods of tariff and export tax rebate system, etc.
作為調節中國出口的政策手段有關稅和出口退稅制度等。
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.
并且隨着出口退稅制度的逐漸完善,它已經逐步成為我國政府調整宏觀經濟的重要手段之一。
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.
本文最後指出我國出口退稅制度存在的問題,針對以上涉及的一些問題,提出完善我國出口退稅的政策建議。
出口退稅制度(Export Tax Rebate System)是指一國政府為鼓勵商品出口,對已報關離境的貨物退還其在國内生産、流通環節實際繳納的增值稅、消費稅等間接稅的制度安排。該制度通過降低企業出口成本提升國際競争力,是國際通行的貿易促進手段。
根據中國國家稅務總局發布的《出口貨物勞務增值稅和消費稅管理辦法》(國家稅務總局公告2023年第16號),該制度的核心機制包含三個層面:
該制度的實施有效緩解了國際貿易中的雙重征稅問題。世界銀行《2024年營商環境報告》數據顯示,中國出口企業平均退稅周期已縮短至6個工作日,顯著優于發展中國家平均水平(來源:世界銀行官網營商環境數據庫)。
出口退稅制度(Export Tax Rebate System)是指國家通過退還出口商品在國内生産和流通環節已繳納的增值稅、消費稅等間接稅,以增強其國際競争力的稅收機制。以下是詳細解釋:
術語分解
核心作用
適用條件
該制度的具體實施依據《中華人民共和國稅收征收管理法》及國務院相關法規()。實際操作中,企業需通過稅務機關審核,提供報關單、增值稅發票等憑證。若需辦理相關業務,建議咨詢專業稅務機構或海關部門以獲取最新政策指導。
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