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试述我国出口退税现状及对策
引用本文:陈宇涛,易风.试述我国出口退税现状及对策[J].泰州职业技术学院学报,2003,3(4):18-20,50.
作者姓名:陈宇涛  易风
作者单位:1. 泰州职业技术学院管理系,江苏,泰州,225300
2. 泰州市对外贸易经济合作局,江苏,泰州,225300
摘    要:随着出口退税的形势越来越严峻,出口企业背负了沉重的资金包袱。出口企业,特别是中小型出口企业,如何在这特殊时期度过难关,已成为国家、企业自身关注的焦点。国家出台政策、企业运用政策是解决这一难题的必然途径。

关 键 词:出口退税  融资  银行贷款
文章编号:1671-0142(2003)04-0018-03

The Situation of Chinese Export Tax Return and Relevant Solutions
CHEN Yu-tao ,YI Feng.The Situation of Chinese Export Tax Return and Relevant Solutions[J].Journal of Taizhou Polytechnical Institute,2003,3(4):18-20,50.
Authors:CHEN Yu-tao  YI Feng
Institution:CHEN Yu-tao 1,YI Feng 2
Abstract:Export enterprises have got a heavy capital burden due to the serious tax return situation. Government and enterprises themselves now pay more and more attention to it,especially those small and middle-sized ones surviving in the special period.The problem can only be solved through goverment's implementing relevant policies and enterprises'proper applying them.
Keywords:export tax return  bank loan  circulation of necessary fund  
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