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论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2013-08-27编辑:yangcheng点击率:2585
论文字数:1109论文编号:org201308262037446230语种:英语 English地区:中国价格:免费论文
摘要:随着我国加入WTO以及政策环境的变化,我国的外贸出口受到普遍的重视,出口退税作为一项中性政策,受到理论界、各级政府、财政部门、外贸部门和各外贸企业等各方的重视,对外贸企业出口发挥着越来越重要的作用。
Since 2008, the international financial crisis, to alleviate the pressure of reduced exports, increased export tax rebate rate of some commodities. The adjustment appropriate increase in the textiles, clothing, toys and other labor-intensive products export tax rebate rate, while increasing anti-AIDS drugs and other high-tech, high value-added export tax rebate rate. In 2008, the Ministry of Finance for months rapid decline in fiscal revenue growth in the case, raised the export tax rebate rate three times; Following the August 2008 onwards in some labor-intensive products and textiles and clothing export tax rebate rate from 11% to 13%. November 1 again raise part of the textile and garment export tax rebate rate to 14%. In addition, some toys export tax rebates will also be increased to 14%, anti-AIDS drugs and other high-tech, high value-added products will increase to 9% to 13% range. From December 2008 onwards, China has further improved some labor-intensive products, electromechanical products and other products of export tax rebate rate. February 1, 2009 since the implementation of the tenth revision of the policy, in April 2009 l1 and June 1, 2011 and twice improve the export tax rebate rate of some commodities. Since 15 July 2010, the abolition of some steel, some materials, such as non-ferrous metal processing industry, 406 kinds of six categories of goods export tax rebate rate, which is nearly two years, the export tax rebate rate for the first adjusted to zero.