摘要
2004年开始实施的旨在减轻中央政府退税负担的出口退税分税制,在执行过程中会遇到诸如地方政府财政困难而无力承担退税义务、难以有效抑制地方政府的出口冲动和跨地区退税难以协调等问题。为保证出口退税分税制的顺利实施,就要平衡地方政府的事权与财权,建立健全政府信用体系,坚持增值税征收权利与退还义务相平衡的原则,同时还要保持政策的灵活性。
The aim of the system of both the central and local government to refund tax is to alleviate the burden of the central government to refund tax since 2004, which would face many problems, such as the local governments cant rebate export tax that they should, the central government can＇ t control export impulsion and is hard to assort with export tax rebate of different regions. To ensure the system of both the central and local government to refund tax, the central government must keep the balance of the local government~ finance burden and revenue, build and perfect the credit system of the local government, persist in the balance principle between levy rights and drawback obligation, and keep the agility of policy at the same time.
出处
《贵州商业高等专科学校学报》
2005年第3期1-4,共4页
Journal of Guizhou Commercial College
关键词
出口退税
分税制
退税负担
转移支付
export tax rebate
the system of both the central and local government to refund tax
burden of tax rebate
transfer payment
