| 关于出口退税的分析及策略研究 |
| |
| 引用本文： | 庄庆杰.关于出口退税的分析及策略研究[J].科技情报开发与经济,2005,15(9):122-123. |
| |
| 作者姓名： | 庄庆杰 |
| |
| 作者单位： | 浙江财经学院会计学院,浙江,杭州,310012 |
| |
| 摘 要： | 阐述了新的出口退税政策对不同行业产生的不同影响,指出中国目前的出口退税额是政府主管部门提前做出预算的,带有极强的计划性,很难及时兑现,与出口的市场化趋势正相矛盾,出口退税规模安排得是否合适,主要取决于计划安排的外贸出口增长规模是否合适。
|
| 关 键 词： | 出口退税 出口退税政策 退税率 |
| 文章编号： | 1005-6033(2005)09-0122-02 |
| 修稿时间： | 2005年5月9日 |
Analysis on the Export Refund and Research on the Strategies |
| |
| ZHUANG Qing-jie.Analysis on the Export Refund and Research on the Strategies[J].Sci-Tech Information Development & Economy,2005,15(9):122-123. |
| |
| Authors: | ZHUANG Qing-jie |
| |
| Institution: | ZHUANG Qing-jie |
| |
| Abstract: | This paper expounds the different influences of the new export refund policy on the different industries, and points out that the current export refund quota of China, which is estimated by the competent departments of the government, have very strong planned character and is hard to be materialized, and contradicts the marketing trend of the export, whether or not the refund scale being properly arranged relies mainly on whether or not the planned growth scale of foreign trade export is proper. |
| |
| Keywords: | export refund export refund policy refund rario |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
