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| Author: | Liao, Jiancheng |
| Title: | Considering the reform of export tax refund (drawback) mechanism from the international practice (original in Chinese) |
| Journal: | Intertrade (c)
1996 : 2, p.28-31 |
| Index terms: | EXPORTS TAXATION FINANCIAL INNOVATION CHINA |
| Language: | chi |
| Abstract: | For the first step of reform, we may select hundreds of large and medium-sized foreign trade enterprises according to the conditions for open competition and adopt the method of "purchasing goods and paying taxes for the producers and drawback after export". Meanwhile, we should combine organically this transition reform model with the export agent system. For the second step, on the basis of cross-checking through the computer network linking tax departments and the Customs nationwide, the export tax refund mechanism will develop from quantitative accumulation to qualitative change. For the enterprises with circulation as their main task, then export goods are purchased without taxation. |
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