search query: @author Huang, Jianzhong / total: 4
reference: 1 / 4
« previous | next »
| Author: | Huang, Jianzhong |
| Title: | The current reform of export tax refund system: problems and countermeasures (original in Chinese) |
| Journal: | Global Market Information Guide (c)
1996 : 12, p.12-14 |
| Index terms: | EXPORTS TAXATION FINANCIAL INNOVATION CHINA |
| Language: | chi |
| Abstract: | The export tax refund system is one of the few adjusting mechanisms in conformity with international practice in China's foreign trade system in the present stage. As far as the level of the legal rate of export tax refund concerned, the main reason for its making finance's burden, too heavy to bear is the too high proportion of tax on value added of export commodities in financial revenue (about 50%), besides the problems in financial system. The current plan for reform is as follows: 1. making export tax refund rate remain unchanged in order to get ample data on cost efficiency, 2. gradually making transition to long-term stable "system of export tax refund with flexibility". 3. ensuring that most of products can get necessary support of tax refund, 4. reducing the related links of export tax refund. |
« previous | next »
SCIMA