转变外贸出口方式的税收政策选择.pdfVIP

湾9/lJ#;适量 韶究与黯襄 E I , .I::S 71, ..1, _..-,...r.J ,.,...,::I . ,._ 内窑摘要2 本文比较了不同外贸出口方式的税收政策. 认 为加工贸易出口的税收政策要优子-般贸易出口。在加工贸易 出口方式中来料加工与进料加工贸易出口的税收政策也不尽一 致。不均衡的外贸出口税收政策无益于我国外贸出口方式的转 变，以及外贸出口的健康稳定和持续增长。为此， 应以一般贸 易出口为主、 其他贸易出口为辅的外贸出口方针为指引. 不同 外贸方式的税收政策应统一;要进一步规范加工贸易出口的税 收政策; 实施鼓励使用国产料件的税收政策等。 关键词z 一般贸易出口 加工贸易出口 税收政策 Abstraot: T h is paper compares tax pol icies concerni ng dif- ferent ways of export trade espec ially general expαt trade and processing export trade . It points out that the l atter 回JOYs more preferential tax tre由tment than the former. Yet such tax inequity wi 11 have an adverse impact on the transformation of ways of export t rade and its healthy development. T herefore. based on the guiding principle of general export trade prior to processing export trade . we should unify tax policies of different ways of export trade . normal ize tax policìes of processi ng export trade and implement ta x policies encouraging uses of domestic π16te­ ria ls and parts. Key words : General expαt trade Processing export trade Tax policies 跳重远(江苏省国家税务局江苏南京 210008) 我国现行外贸出口享受退