北京市加工贸易出口退税的调查与思考^（*）

内容摘要：

2004年我国对出口退税政策的调整促进了加工贸易的迅速发展，但在实践中，我国加工贸易出口退税仍存在一些问题。本文以北京市为例，分析了促进加工贸易快速发展的税收政策因素，研究了目前加工贸易出口退税存在的主要问题，并就此提出了相应对策。

关键词：加工贸易　出口退税

abstract：the adjustment of vat rebate policies in 2004 has promoted the rapid development of processing export trade. yet there still exist some issues in practice. taking the case of beijing as an example, this paper analyzes tax factors for the rapid growth of processing export trade and issues remained. it also puts forward some countermeas ures for solving these issues.

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