【摘要】 我国施行过的中央全额负担、中央地方共同负担两大退税机制皆存在着欠退税、中央与地方及各地区之间退税权责不对等等缺陷,不利于我国出口贸易及经济发展。因此,应建立出口退税基金和退税专项预算,实施以动态退税基数为基础的中央、地方共担退税的退税机制,以实现中央与地方、各地区之间退税负担的均衡。更多还原

【Abstract】 There were two main tax rebate mechanisms in China,the central government shouldering the burden alone and the central government as well as the local government shouldering the burden,which all existed the flaws that lack of rebates,the right enjoyed by the central government and the local government not matching the responsibilities they should take and so on.It is not conducive to the development of the export trade and economy in China.Therefore,this paper proposes establishing the rebate fund and the rebate budget,carrying out the rebate mechanism that the central government as well as the local government shoulder rebate burden which is based on dynamic rebate base in order to achieve the balance of rebate burden between the central government,the local government as well as the local governments.更多还原