毕业设计（论文）--关于处理特殊贸易方式退税问题的研究.docVIP

目 录 中文摘要 ………………………………………………………………………………Ⅰ 英文摘要 ………………………………………………………………………………Ⅱ 引 言………………………………………………………………………………1 一、特殊贸易方式和出口退税的概述………………………………………………1 （一）特殊贸易方式的概述…………………………………………………………1 1. 特殊贸易的定义…………………………………………………………………1 2．特殊贸易方式的种类……………………………………………………………1（二）出口退税的概述………………………………………………………………1 1．出口退税含义……………………………………………………………………1 2. 出口退税制度……………………………………………………………………1 二、特殊贸易方式退税政策的现状…………………………………………………2 （一）进料加工贸易方式下的税务处理……………………………………………2 1．进料加工的定义和贸易方式下的税务处理……………………………………2 2．生产企业进料加工贸易方式出货物应退税额的计算…………………………3 （二）来料加工贸易方式下的税务处理……………………………………………4 1．来料加工贸易定义………………………………………………………………4 2．来料加工贸易方式下的处理……………………………………………………4 (三）补偿贸易方式下的税务处理…………………………………………………4 1. 补偿贸易定义和种类……………………………………………………………4 2. 补偿贸易的税务处理……………………………………………………………4 特殊贸易方式存在的问题………………………………………………………5 (一）现有出口退税相关税收法规不足……………………………………………5 1．出口企业退税认定相关法规……………………………………………………5 2．出口货物免抵退税审批出口税政策变化过大过频对经济的正常运行产生了负面影响出口退税治理上存在的问题 退税机关与征税机关不统一国家税务总局公告关于代理出口货物相关税收问题的公告 财政部、国家税务总局关于取消部分商品出口退税的通知我国的退税政策应以不违反WTO规则为前提灵活、合理制定政策，把握退税率进一步考虑扩大出口退税税种范围On treatment of special trade tax problem research [Abstract]30 years of reform and opening up, Chinas import and export trade volume increased significantly, export increases greatly promoted the growth of Chinese GDP. In addition, Chinas foreign trade expansion brought the world a lot of benefits. High quality and inexpensive Chinese goods to the world, so that the made in China label in the world, China has in international trade is an integral part of. In recent years, with the rapid growth of foreign trade in China, our country enterprise export back (free ) tax policies on the development of Chinas foreign trade have a greater impact, export back (free ) tax treatment issues in the practical operation process is more complex and cumbersome, in particular and specific special trade the combination. Therefore, in the international context, the processing trade tax special issue devoted to research, compose this article. Based on the spec