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目前，出口退税作为一种通行的做法，已经被国际社会广泛认同和采用。出口退税是指一个国家根据本国税收法律的规定，对已经报关离境的出口商品，将其在出口前生产和流通各环节已经缴纳的国内增值税或消费税等流转间接税的税款退还给出口企业，使出口商品以不含税的价格打入国际市场，从而促进该国的对外贸易，同时调节与控制经济运行的做法。

Currently, the export tax rebate as a common practice that has been widely recognized by the international community and adoption. The export tax rebate is a country in accordance with national tax laws, customs departure already export goods prior to export its production and circulation of various aspects of domestic VAT already paid circulation or consumption taxes to indirect taxes refunded to exporters so as not to tax exports into the international market prices, thereby contributing to the country's foreign trade, while regulating and controlling the practice of economic operation.

我国是从1985年开始实行出口退税政策,至今已有二十多年的历史。作为一项经济政策,出口退税对我国社会经济生活产生多方面的影响，但是，出口退税政策在实施过程中也出现了一系列的问题。

Ours is from 1985 began to implement the export tax rebate policy, has over twenty years of history. As an economic policy, the export tax rebate on China's social and economic impact on the lives of many, however, the export tax rebate policy in the implementation process, there have been a series of problems. With the expansion of exports of the export tax rebate rate increase as well as the expansion of the export tax rebate range of goods, the export tax rebate has been expanded, to bring great pressure on state finances. Therefore, the correct evaluation, scientific analysis of the export tax rebate policy effects on China's foreign trade enterprises in the future to play the role of export tax rebate policy has an important role and significance. Based on this, will be China's foreign trade enterprises export tax rebate policy effects from both positive and negative aspects.

The export tax rebate is in their merchandise exports, the government will impose a tax return this product to the domestic and export manufacturers of goods for export processing, the export refund import duty on inputs of an export promotion policy. Its purpose is to make non-tax price of export commodities to enter the international market, to avoid double taxation of cross-border flow of goods, in order to enter the international market competition, national product to create a good, fair and competitive environment; Meanwhile, the domestic export enterprises, export reduced export tax rebates the cost of goods, and improving the competitiveness of export commodities, and thus stimulate exports.

Can be understood from three aspects of export tax rebate meanings: First, you must "export", only in the exports of goods before they apply for a tax rebate, tax refund, there must be evidence of merchandise exports; secondly refers to the "back" of exported goods has been taxed, only taxes already, can we talk about tax, no tax would be no refund, but there should be some standard rebate, in general, this standard is the tax rate; finally had a "duty", that is to export goods returned in the country has to pay turnover tax in the country including VAT and consumption tax, a large proportion of which VAT.

The export tax rebate is a special tax system, the tax authorities are generally responsible for the implementation, occurred in the export sector, than a single form. Encourage and stimulate relative to other means of export, the export tax rebate policy is one-way export regulatio本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。