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我国为发展外向型经济,鼓励企业参与国际竞争和加入国际经济大循环,从一九八五起也对商品(除原油、成品油外)出口给予了税收上的优惠和鼓励,以降低出口产品的换汇成本,增强我国产品在国际市场上的竞争能力。目前,我国对产品出口企业的税收优惠有两种:一是对内资企业生产的出口产品实行出口彻底退税,退还生产环节已纳的产品税、增值税和营业税。二是对外商投资企业自营出口和委托其它企业出口的产品就地免征工商统一税。但还存在着许多不完善的方面,主要有:
In order to develop an export-oriented economy, encourage enterprises to participate in international competitions and join the global economic cycle, China also provided tax incentives and incentives to export commodities (excluding crude oil and refined oil products) from 1985 to reduce exports Exchange costs, enhance our products in the international market competitiveness. At present, there are two types of tax preferential treatments for export-oriented enterprises in our country. First, there is a thorough tax rebate on export products produced by domestic-funded enterprises, and the product tax, value added tax and sales tax already paid back in the production process have been returned. Second, exemption from the consolidated industrial and commercial tax on products exported by foreign-funded enterprises and exported by other enterprises. But there are still many imperfect aspects, mainly: