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10月13日,就国务院出台改革现行出口退税机制决定的有关问题,《经济日报》记者采访了财政部、商务部、国家税务总局负责人。记者:为什么要进行出口退税机制改革?答:根据WTO规则要求,各成员可以对出口产品实行退税。我国从1985年开始实行出口退税政策。出口退税政策的实施,对增强我国出口产品的国际竞争力,推动外贸体制改革和出口增长发挥了重要作用。但在外贸出口快速增长的同时,由于出口欠退税问题越来越严重,给经济社会发展带来明显的负面影响。从表面上看,出口欠退税问题是由于中央财政没有能力足额安排出口退税资金来满足出口贸易迅速增长的需要,但从深层次分析,是出口退税机制不合理并与外贸经营体制改革要求不相适应。主要表现在:出口退税结构不合理,不适应产业结构调整优化的要求;出口退税数额超出了中央财政承受能力;出口退税的负担机制不够科学,不利于出口贸易的科学、规范管理。因此必须改革出口退税机制。
On October 13, regarding the decision made by the State Council on the reform of the current export tax rebate mechanism, the reporter of Economic Daily interviewed the heads of the Ministry of Finance, the Ministry of Commerce and the State Administration of Taxation. Reporter: Why reform the export tax rebate mechanism? A: According to WTO rules, all members can apply for tax rebates on export products. Since 1985, China has implemented the export tax rebate policy. The implementation of the export tax rebate policy has played an important role in enhancing the international competitiveness of China’s export products and promoting the reform of the foreign trade system and export growth. However, with the rapid growth of foreign trade exports, the issue of export tax rebates becoming more and more serious has brought obvious negative impacts on economic and social development. On the surface, the issue of export tax rebates is due to the inability of the central government to allocate export tax rebates in full to meet the rapid growth of export trade. However, from a deep analysis, it is unreasonable that the export tax rebate system is irrational and is not in conformity with the requirements of the reform of the foreign trade operation system Adapt. Mainly reflected in: the export tax rebate structure is irrational, does not meet the requirements of industrial restructuring and optimization; the amount of export tax rebate beyond the affordability of the central government; export tax rebate burden of science is not scientific, not conducive to the export of science and standardized management. Therefore, we must reform the export tax rebate mechanism.