文档介绍：中文摘要出口退税政策是一国税收法律制度的重要组成部分。对出口产品实行堪税,符合WTO规则,是国际上通行的做法。我国在20世纪jo年代就有出口退税的实践,并于1985年正式实行出口退税政策。经过二十多年的发展,我国已经基本建立起一套适合中国国情的较为完备的出口退税政策体系。但由于增值税制度的不完善,加之种种原因,我国的出口退税政策还存在许多问胚,啦待解决。2003年10月,中共中央《关于完善社会主义市场经济体制若干问题的决定》提出的“改革出口退税制度”的要求,国务院于2003年底对现行出口退税机制进行改革。在这一现实背景下,本文选择对我固的出口退税政蘸进行研究。金文共分四章,第一章简要介绍了关于出口退税政策的两种有代表性的观点,以及文章的研究内容与研究框架。第二章介绍了出口退税的基本概念、思想溯源、理论依据以及原则方法,对世界典型国家出口退税政策进行介绍和比较分析,得出完善我国出口退税政策的话点启示。第三章详细介绍了我因出u 退税政策的历史沿革、现状和存在的问题,并对产生这些问题的原因进行了分析。第四章从法律体系建设、退税方式选择、退税资佥来源和出口骗退税练合治理等四个方面提出了完善我国出口退税政策的措施和建议。另外,本文通过运用文献法、综合数掇分析法以及比较分柝等方法,提出本文研究的主要观点:一是现行出口退税政策基本符合我国国情:=是由于体制、机制和制度上的一些原因,现行出口退税政策仍然存在许多缺陷:三是完善我国出退税政策任重道远。关键词:出口退税政策税收法律体系退税方式对外贸易 ABSTRACT Tax rebate policy is an ponent for acountry、S taxation system。 Tax rebate forexport products is accordance withWTO rule,It isalso acomlnol3 practice for every country inthe 1950’S,there was yet practice of tax rebate policy in our country and the policy had already been implemented formally more than 20 year’S development,a setofmaturated export tax rebate policy system suitable to china’S actual conditions has already been established ,owing totheimperfectness ofthevalue—added taxation system and many other causes,there are stillmany problems in the tax rebate policy in our country and they demand prompt tO the requirement of“reforming the tax rebate system’’put forward inDecision of the mittee of the munist Party concerning the problems about perfecting socialist market economic system made inOctober,2003,the State Council had reformed theexisting tax rebate mechani sm under thisbackground,I decide todosome researches on ours tax rebate policy inthis thesis. The article isclassified into four chapters chapter typical viewpoints concerning export tax rebate policy,as well asthe research content and frame,are briefly chapter 2,the basic concept,the idea,the origin,the gist and theprinciple are the introdu