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Legal Analysis on the Drawback of Export Duties
Author(s): 
Pages: 59-64
Year: Issue:  4
Journal: JOURNAL OF SHANGHAI UNIVERSITY OF FINANCE AND ECONOMICS

Keyword:  出口退税免抵退先征后退外贸出口退税;
Abstract: 出口退税制度是国家支持企业参与国际竞争、推动国际贸易发展的重要制度.本文从我国出口退税制度着手,分析了三种不同的出口退税方法在实际执行中存在的问题,提出进一步完善出口退税制度的具体措施.
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