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author:

邱小欢 (邱小欢.) [1]

Indexed by:

CQVIP

Abstract:

我国出口退税制度在促进出口方面发挥了调控作用.我国出口退税完全符合国际惯例,是WTO所允许采用的支持出口形式.但在实际操作过程中我国现行的出口退税制度同样存在着与WTO基本原则不相符合的地方,因此需要进一步的调整与完善.

Keyword:

WTO 出口退税 出口退税率

Community:

  • [ 1 ] [邱小欢]福州大学

Reprint 's Address:

  • 邱小欢

Email:

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引进与咨询

ISSN: 1673-8683

CN: 35-1292/N

Year: 2004

Issue: 5

Page: 16-17

Cited Count:

WoS CC Cited Count: 0

SCOPUS Cited Count:

ESI Highly Cited Papers on the List: 0 Unfold All

WanFang Cited Count:

Chinese Cited Count:

30 Days PV: 3

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