增值税出口退税

论我国增值税出口退税政策的选择

On China ′ s VAT Export Tax Return Policy Selection

浅析我国增值税出口退税改革

Analysis on the Reform of Tax Returns of Value-Added Tax after Exportation in China

实施走出去战略加快我国增值税出口退税制度改革

Implementing the Step out from China Strategy Accelerating the VAT Export Drawback System 's Reform

增值税出口退税制度有利于鼓励出口，加快“走出去”的步伐。

By means of analyzing our VAT export drawback system , this article puts forward some suggestions concerning our export drawback system 's reform .

卫哲表示，如果企业受到人民币升值、劳动力成本上升和削减增值税出口退税的突然冲击，中国出口增长将会受到影响。

Mr Wei said Chinese export growth would suffer if a strong local currency , increased labour costs and cuts in VAT rebates were to hit businesses all at once .

因此，尽管增值税出口退税曾一度促进对欧美的出口，特别是在2001年上一次全球经济低迷时期，如今，这些措施促进的则是对新兴经济体的出口。

So , whereas VAT export rebates once spurred exports to Europe and the US , especially during the last global downturn in 2001 , they are now spurring exports to emerging economies .

例如，最近增值税出口退税率的大幅调升，主要针对的是具有强烈成本意识的新兴市场所青睐的纺织品和家具等低成本商品。

The recent hikes in export rebates of value added tax , for example , have typically targeted the type of low-cost goods , such as textiles and furniture , that are popular in the cost-conscious emerging markets .

同时第三产业的劳务产品出口时可以实行增值税的出口退税，使我国劳务产品在税负这个方面站在了和欧盟等国家同一水平上，增强了我国第三产业的国际竞争力。

At the same time , the tertiary industry labor exports can enjoy VAT export tax rebate , so that our labor products can stand at the same level with the European Union and other countries in the tax , which obviously enhance our international competitiveness of the tertiary industry .