目 录
前 言
一、我国出品退税制度对我国外贸出口的作用····························
(一)增加了中国货物参与国际市场竞争的竞争力·························
(二)促进了中国对外贸易的发展·······································
(三)促进了国民经济健康发展·········································
(四)促进中国出口商品结构的优化·····································
(五)配合外贸体制改革，促进出口企业提高经济效益·····················
二、新形势下出口退税制度改革的现状··································
三、我国出口退税制度深化改革的必要性································
四、进一步完善出口退税制度的建议·····································
(一)从当前实际出发，为防止新欠退税产生，必须建立进出口的税收平衡机制 ································································
(二)从长远发展出发，应按照WTO规则，进一步深化出口退税制度改革，强化出口税制管理，不断完善出口退税制度····································
五、结论·····························································
总结与体会···························································
谢辞·································································
参考文献····························································
内 容 摘 要
本文以发展的眼光，从WTO规则的框架下调整与完善我国的出口退税制度、深化税制改革的前提下完善出口退税制度、健全出口退税管理机制方面完善出口退税制度等三个方面分析了完善出口退税制度的建议。
关键词：出口退税 制度 完善
