文档介绍：【摘 要】
出口退税制度作为一项出口财政激励机制,被世界上许多国家和地区广泛应用,它也是世界贸易组织所允许的促进出口措施。我国从1985年开始实施出口退税制度,出口退税对外贸出口和国内的宏观经济产生了重大的影响。但同时,我国出口退税制度也存在许多不完善之处。本文在对出口退税制度进行分析的基础上,从企业角度出发,利用现行出口退税制度的不完善之处以及出口退税的优惠政策进行纳税筹划。生产企业按出口价格计算不得退税额，而关联外贸公司按购进价格计算退税额，由于退税率往往低于征税率，生产企业直接出口不如设立关联外贸公司间接出口有利。企业根据不同的情况选择不同的出口退税方式。来料加工与进料加工退税政策不同，可通过纳税筹划选择合适的加工方式。这其中企业要注意的一点是,纳税筹划必须建立在合理合法的基础上。
关键词：出口；退税；方式；纳税筹划
【Abstract】
The export tax rebate system as a financial incentive mechanism exports were many of the world's countries and regions widely used, it is allowed by the World Trade Organization for export promotion measures. China began implementation in 1985 from the export tax rebate system, export tax rebates on exports and domestic macroeconomic have had a significant impact. At the same time, China's export tax rebate system also has many imperfections. In this paper, the export tax rebate system on the basis of an analysis, from the enterprise perspective, the use of the existing export tax rebate system, as well as the imperfections of the export tax rebate policies for tax planning. Manufacturing enterprises in export prices by the amount of the tax rebate may not, and related foreign trade companies under the tax rebate for the purchase price, as tax rebate rate is often lower than the rate of levy, production enterprises as a direct export related indirect exports favorable foreign trade companies. Enterprises under different circumstances for different ways export tax rebates. Processing and feed processing different tax rebate policy, tax planning can choose a suitable processing methods. These enterprises should pay attention to the fact that, tax planning should be established on the basis of reasonable and legitimate.
Key words: Exports；tax rebates；means；tax planning
目 录
一、序言 1
二、我国出口退税现状及其存在的问题 1
（一）“十五”期间出口及出口退税现状 1
1、外贸出口现状 1
2、我国出口退税现状 2
（二）我国出口退税政策和制度的主要特点和问题 2
1、出口退税政策变化过于频繁 3
2、没有真正实现出口“零税率” 3
3、出口退税运用范围比较狭窄