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| 我国农产品出口退税制度优化分析 |
| Analysis on the Optimization of the Export Rebate System of Agricultural Products |
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| DOI： |
| 中文关键词: |
| 英文关键词: Agricultural products Export rebate Optimize Competitiveness |
| 基金项目: |
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| 摘要点击次数: 656 |
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| 中文摘要: |
| 随着中国成为世贸组织的正式成员，如何提升我国农产品的国际竞争力，扩大具有比
较优势的农产品出口，成为一个迫切需要解决的问题。文章从出口退税角度入手探讨农产品出口
鼓励措施，在对我国农产品出口退税制度做历史回顾的基础之上，从征退两个环节分析农产品出
口退税过程中存在的实际间题，并针对如何优化我国农产品出口退税制度提出相应的对策建议，
以期充分发挥其应有的出口鼓励作用。 |
| 英文摘要: |
| As China has become a formal member of WTO，How to advance the international competitive
power of the agricultural products and promote the export of our agricultural products which have
comparative superiority is an urgent problem we have to face，the article probes into the export incentives of
agricultural products through the export rebate. Based on a brief historical retrospect of the export rebate of
agricultural products，the author brings forward the main problem in the export rebate of agricultural
products through "levy and refund", then advances the corresponding optimizing measures in expectation of
exerting its due export incentives effect. |
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