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随着世界经济全球化以及我国加入世界贸易组织以来,国际间的贸易往来日益频繁,自1985年我国恢复实行出口退税政策以来,相关的出库退税制度经历了很多次的调节变化,不断适应着我国经济的发展,取得了长足的进步,得到了各方面的好评以及实践验证。但是,通过对目前我国出口退税政策的相关研究以及对市场的实践分析可以看出它依旧存在着问题,为我国的外贸企业的运营带来一定的困扰。本文通过对我国出口退税制度中存在的问题进行分析,并提出相应的对策和建议。
With the globalization of the world economy and the accession of China to the World Trade Organization, the international trade has become increasingly frequent. Since China resumed its export tax rebate policy in 1985, the related tax refund system has undergone many changes and adjustments, China’s economic development has made great strides and has won praise from all quarters as well as practical verification. However, through the relevant research on the current export tax rebate policy of our country and the practical analysis of the market, we can see that it still has some problems, which bring some problems for the operation of the foreign trade enterprises in our country. This article analyzes the existing problems in the export tax rebate system of our country and puts forward corresponding countermeasures and suggestions.