摘要
出口退税政策作为我国鼓励出口的一项重要措施,自1985年恢复实施以来,由于不同政策目的的需要经历了一系列的调整。本文通过对我国出口退税政策调整过程的论述,分析了我国出口退税政策存在的问题,从而提出了完善我国出口退税政策的对策建议。
Export tax rebate policy is an important measure to encourage exports in China.Since it recovered the implementation in 1985,it has experienced a series of adjustments due to the needs of different policy.Based on the adjustment of export tax rebate policy discourse,the paper analyzes the export tax rebate policy adjustment and its problems.And finally it advances suggestions to perfect the export tax rebate policy in China.
出处
《新疆财经》
2011年第3期59-63,共5页
Finance & Economics of Xinjiang
关键词
出口退税政策
退税率
结构调整
Export Tax Rebate Policy
Tax Rebate Rate
Structural Adjustment
