【摘要】 不对称信息是现代市场经济的一种常态,也是信息经济学中的一个核心概念。出口退税中税企之间存在博弈关系。在信息不对称条件下设计出口退税激励机制,应实行退税担保基础上的分类管理,并优化退税检查制度,以进一步提高出口退税管理的效率。更多还原

【Abstract】 Unbalanced information is a constant state of modern marketing economy,and also a key concept of informational economics.The game relationship exists tax and business in export tax rebate.Under the condition of unbalanced information,an incentive machanism of export tax rebate should be designed.And a classified management on the base of rebate guarantee should be implemented and the system of rebate inspection should be perfected in order to improve the efficiency of export tax rebate management.更多还原