摘要
出口退税政策是我国在对外贸易方面一项重要的制度安排,但目前在我国存在的高退税率与"彻底退税"的制度安排下,产生了严重的出口退税拖欠问题,使国家、企业、银行都承受着巨大的风险,使现行出口退税制度的有效实施陷入了困境,必须对其进行合理的调整。
Export rebate policy is an important system in the foreign trade of our country.But under the system of the high rate of export rebate and 'rebate thoroughly',a severe delinquency of our export rebate occurs,which brings a large risk to our nation,enterprises and banks and it makes the current system of export debate sink into a predicament.Therefore,it must be adjusted reasonably.
出处
《税务与经济》
CSSCI
北大核心
2004年第1期72-73,共2页
Taxation and Economy
