英语论文网

(1) improve the central and local share of the export tax rebate mechanism
Export tax rebates although the reasons for lack of funds and the total amount of revenue related, but mainly in central-local fiscal income distribution system is imperfect. Central and local governments should adhere to the principle of common burden, although mechanisms to share the burden to bring some negative effects, such as lack of local financial pressures caused by the export tax rebate and local protectionism and market segmentation, etc. In fact, these are mainly financial and trade reform issues , rather than the central and local sharing mechanism. Currently existing within the framework of the financial system gradually adjusted, there are two ideas:

① "first tax rebate, the latter divided." As a shared national VAT tax, starting deduct VAT export rebate part left and then to share that "first and then share the net." Short term, China is not able to adjust for the central exclusive VAT tax. The government could start the export tax rebate deducted domestic VAT revenue, followed by a certain percentage, VAT and local governments share net income, at the same time, tax planning in the development of export tax rebates are deducted factors cancel this free arrival transfer library a system, when the budget is ready for export tax rebate funds, pay attention without leaving gaps.

② "with import taxes for refunds." First, to get out of the general "who exports Who burden" of ideas, because the circulation of commodities and value-added tax levied more, both on the export tax rebate, we must state import and export goods tax revenues and expenditures balanced perspective to solve, should import tax rebate for spending arrangements, there are savings to turn knot retention, inadequate arrangements, prorated to the local governments to share. This method insist the principle of neutrality of VAT, not because of who caused the pattern of export uncertainty.

(2) to set up the export tax rebate rate of scientific
In the current economic situation, to maintain growth and maintain employment is a top priority. Export tax rebate rate settings should take full account of economic development and national fiscal revenue, optimize the industrial structure relationships. For rapid economic growth and expanding employment industry to give a higher export tax rebate rate support. For example, in the financial crisis, exports still need follow-up forces to stimulate the support of labor-intensive industries may be some products, such as clothing, textiles and other tax rebate rate increased to 17%, so that goods not included in the price completely into international markets, improving the competitiveness of these products and expand market share and stimulate domestic economic growth. For technology-based, intensive industries with high export tax rebate rate is also supported by the financial crisis, with the opportunities to increase the high-tech products in the international market share, speed up industrial structure optimization. Of course, the export tax rebate is impos本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。