论文部分内容阅读
中央与地方分担出口退税作为我国实施的出口退税政策调整措施之一,对减轻中央财政出口退税支付压力、调动地方参与出口退税管理的积极性以及完善出口退税政策将有积极作用,但同时可能会对地方财政负担及出口退税效率等带来一定的消极影响。如何判断和衡量分担出口退税所产生的效应,需要进一步深入、全面地对此进行分析,并在此基础上对中央与地方分担出口退税的政策措施进行调整和完善。
As an adjustment measure for the export tax rebate policy implemented by China, the central and local governments share the responsibility of export tax rebate. It will play an active role in easing the pressure on the central government’s export tax rebate payment, arousing the enthusiasm of local governments in participating in the export rebate management and improving the export tax rebate policy. However, Local financial burden and the efficiency of export tax rebates brought some negative impact. How to judge and measure the effect of sharing the export tax rebate needs to be further and comprehensively analyzed, and on this basis, the central and local governments should share the policy of export tax rebate adjustment and improvement.