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Exacerbated by the current export tax rebate policy to labor-intensive export-oriented industrial structure. Economic development of our country in order to adapt and optimize the industrial structure of the current export tax rebate policy adjustment continues to improve, but to a certain extent the existing policy or strengthen labor-intensive export-oriented industrial structure, including some low value-added, resource-based products, even those with high pollution and high energy consumption and export. Sustained high growth in exports, while exports relatively slow structural adjustment, energy and environmental resources to pay destruction consideration as well.

在实际工作中，征收部门负责出口征税，退税部门负责出口退税时，征税与退税分离，出口退税涉及外经贸、海关、税务、工商等多个政府部门，协作配合不够，容易产生漏洞。

In practice, the collection of export tax department, tax department responsible for the export tax rebate, tax and rebate separation, the export tax rebate involving foreign trade, customs, tax, business and other government departments, coordination and cooperation is not enough, prone to vulnerabilities. China's export tax fraud are quite serious, not just a national tax loss of an important channel, but has further exacerbated the country's export tax rebate underfunded.

地区间利益失衡等政策后果，地方保护主义开始阻碍外贸进出口发展。新的出口退税机制规定，外贸出口超出基数的部分，中央和地方政府按75：25的比例共同承担企业退税，地方政府承担的部分按当地出口量计算，而并非按“谁征谁退”的原则承担退税。

Imbalances between regions of interest policy consequences, local protectionism began hinder the development of foreign trade. The new export tax rebate mechanism provides that exports beyond the base portion, the central and local governments at 75:25 joint commitment to corporate tax, local governments bear part of the calculation in local exports, rather than by "Who levy who retreat" principles bear rebate. Because some products are exported to the origin of goods not produced a unified income tax separation problems, exports from the acquisition of foreign products, which do not belong to the local tax sources, the local government but had to lose 25% of the tax refund, it will form a local Financial subsidizing phenomenon, increase local financial burden. This case, the exporting country government certainly would not agree that this is bound to affect the enthusiasm of its exports, which is one reason why exports fell. This will inevitably lead to the local government began to use "to encourage local, limiting the field," the export trade policy.

Since 1985, the implementation of the export tax rebate policy, zero tax rate in 1994 to determine the principle of relatively small changes between these years. 1997 to 2007, several batches changed some products export tax rebate rate, in addition to more specific provisions, the rules governing changes. Instability of this policy is bound to have some negative impact on the short term, a large number of modifications and changes certainly not conducive to business activities in the production and operation of long-term planning, to some enterprises in the export tax rebate this work bring a lot of inconvenience.

China has been implementing policies to encourage exports, the export tax rebate system implementation and improvement of our efforts to expand export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。