At last , the matching reform approaches and measures are put forward on the basis of the establishment of the target export rebate system : from the part of enterprises , on the one hand , their administrative level needs to be improved continuously to ensure the maximum of the rebate benefit , on the other hand , the technique content and quality level of their export products should be improved to strengthen their international competitiveness fu 最后,本论文在构建目标出口退税机制的基础之上提出了配套改革的方法和措施:从企业内部来讲,一方面要不断提高自身退税管理水平,确保实现正常退税收益的最大化,另一方面要努力提高出口产品的科技含量和质量水准,从根本上提升其国际竞争力;从外部环境来讲,需要建立健全出口退税方面的法律体系,强化对出口骗税行为的打击力度,不断提高退税管理的信息化水平,简化退税环节,并明确退税管理过程中各职能部门的权责划分。
In recent times , however , the increasing trade surplus , together with the rising foreign exchange reserves , have caused sever pressure on the appreciation of rmb . under such circumstance , on october 2003 , the state taxation administration has announced “ notice of the ministry of finance and the state administration of taxation on adjusting the export rebate ” , expecting that this new regulation would improve the structure of exporting commodities , and lessen the pressure of rmb appreciation 但是,近年来我国出口贸易顺差连年增长,外汇储备不断增加给人民币升值造成了一定的压力,在这种情况下,国家税务总局于2003年10月份出台了《关于调整出口货物退税率的通知》 ,目的在于改善我国出口产品结构,缓解人民币升值压力等
The research is proposed under the background as following : first , the international trade situation of china after entry into wto is serious , the international competitiveness of export products needs urgently to be improved ; second , how to improve the international competitiveness of export products with the proper export incentives policy should be considered seriously ; third , the export rebate has unique predominance as compared with the other export incentives ; forth , the existing export rebate system is not perfect , it has many serious problems needing urgently to be solved ; fifth , the theoretic study of the export rebate needs to be strengthened 本研究是基于以下背景提出的: 1 、我国入世后的国际贸易形势不容乐观,出口产品的国际竞争力亟待提高。 2 、我国需要认真考虑如何运用合理的出口鼓励政策来提升出口产品的国际竞争力。 3 、出口退税具有其它出口鼓励措施所不具各的独特优势。