| 对我国出口退税新政策的分析 |
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| 引用本文： | 杜秋娟.对我国出口退税新政策的分析[J].天津成人高等学校联合学报,2005,7(5):128-130. |
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| 作者姓名： | 杜秋娟 |
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| 作者单位： | 上海市财税干部教育中心,上海市200433 |
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| 摘 要： | 我国的出口退税制度改革对限制资源性产品出口、鼓励农产品出口以及解决历史拖欠退税款、缓解人民币升值压力有重大意义。但新的体制下仍未解决离岸价格的确定、深加工结转等具体问题，并给地方财政带来了巨大压力，今后我国应进一步完善出口退税制度，调整中央与地方分担的新机制。
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| 关 键 词： | 出口退税 结构调整 税制完善 |
| 文章编号： | 1009-2498（2005）05-0128-03 |
| 收稿时间： | 2005-04-20 |
Analysis on the New Policy of Drawback of Our Country |
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| Du QiuJuan.Analysis on the New Policy of Drawback of Our Country[J].Journal of Tianjin Adult Higher Learning,2005,7(5):128-130. |
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| Authors: | Du QiuJuan |
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| Abstract: | The reform of the refund system of export tax in China is significant in limiting the exportation of resource products, encouraging the exportation of agricultural products , collecting the historical default tax ,and relieving pressure of the of the appreciation of RMB , However this new system still can not solve the problems such as FOB and thoroughly processing transfer which brings great pressure the local possession , In the new future , the government will keep on improving the system of refund of the export tax and adjusting the shares between the central and local government, |
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| Keywords: | drawback structural readjustment improvement of tax system |
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