论我国出口退税制度与WTO补贴规则的相符性
发布时间：2018-07-20 12:03
【摘要】：中国经济发展迅速,于2009年超过德国成为全球商品出口第一大国；于2011年2月超过日本成为世界第二大经济体。这使得金融危机以来中国一直处于国际贸易摩擦的中心地带,反补贴指控逐渐成为焦点,而出口退税、税收优惠制度一直是国际反补贴调查控诉的重点对象。 我国出口退税制度长期受到其他国家的诟病,称其为一项出口补贴,近年来更是与其他补贴事项一起频繁遭遇WTO反补贴控诉。然而出口退税历史悠久,已成为世界各国普遍接受的一项具有中性特质的制度。既被普遍接受,却又频遭诟病,两者之间显然存在一定的矛盾与博弈。 在本文中,作者将对我国的出口退税制度和WTO补贴规则(尤其与出口退税相关的规则)进行梳理,并结合其他国家对我国出口退税方面的反补贴控诉,界定、阐释“我国出口退税制度”与“WTO补贴规则”的相符性。整篇文章分为五个章节,作者首先在第一章中介绍我国目前面临的反补贴的基本情况,引出出口退税与WTO补贴规则的相符性问题；在第二章和第三章中分别论述出口退税与WTO补贴规则的基本理论与知识背景；在第四章中以反补贴控诉的视角整理论述了我国出口退税制度的实务情况,包括出口退税补贴规则与我国的承诺、我国出口退税制度的风险敞口(含其他国家对我国以出口退税之名提起的主张与控诉列表),以及我国出口退税制度的合规性分析。在第五章中,作者将论述我国出口退税制度的三项重大误区,并提出改革的建议。
[Abstract]:China's economy grew rapidly, overtaking Germany as the world's largest commodity exporter in 2009 and Japan's as the world's second-largest economy in February 2011. Since the financial crisis, China has been in the center of international trade friction, countervailing charges have gradually become the focus, and export tax rebates and tax preferences system has been the focus of international countervailing investigation. China's export tax rebate system has long been criticized by other countries as an export subsidy. In recent years, China's export tax rebate system has been frequently confronted with WTO countervailing charges along with other subsidies. However, export tax rebate has a long history and has become a neutral system accepted by all countries all over the world. Both generally accepted, but frequently criticized, there is obviously a certain contradiction and game between the two. In this paper, the author will sort out China's export tax rebate system and WTO subsidy rules (especially those related to export tax rebate), and combine with other countries' countervailing complaints on export tax rebate, define, This paper expounds the conformity between the export tax rebate system of our country and the subsidy rules of WTO. The whole article is divided into five chapters. In the first chapter, the author introduces the basic situation of countervailing in our country, and leads to the conformity between export tax rebate and WTO subsidy rules. In the second and third chapters, respectively, the basic theory and knowledge background of export tax rebate and WTO subsidy rules are discussed, and in the fourth chapter, the practical situation of export tax rebate system in China is discussed from the angle of countervailing complaint. It includes the export tax rebate subsidy rules and our country's promise, the risk exposure of our country's export tax rebate system (including other countries' claim and complaint list in the name of export drawback), and the analysis of the conformity of our country's export tax rebate system. In the fifth chapter, the author will discuss three major misunderstandings of China's export tax rebate system and put forward some suggestions for reform.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.1;D922.295;F752.5
本文编号：2133452
[Abstract]:China's economy grew rapidly, overtaking Germany as the world's largest commodity exporter in 2009 and Japan's as the world's second-largest economy in February 2011. Since the financial crisis, China has been in the center of international trade friction, countervailing charges have gradually become the focus, and export tax rebates and tax preferences system has been the focus of international countervailing investigation. China's export tax rebate system has long been criticized by other countries as an export subsidy. In recent years, China's export tax rebate system has been frequently confronted with WTO countervailing charges along with other subsidies. However, export tax rebate has a long history and has become a neutral system accepted by all countries all over the world. Both generally accepted, but frequently criticized, there is obviously a certain contradiction and game between the two. In this paper, the author will sort out China's export tax rebate system and WTO subsidy rules (especially those related to export tax rebate), and combine with other countries' countervailing complaints on export tax rebate, define, This paper expounds the conformity between the export tax rebate system of our country and the subsidy rules of WTO. The whole article is divided into five chapters. In the first chapter, the author introduces the basic situation of countervailing in our country, and leads to the conformity between export tax rebate and WTO subsidy rules. In the second and third chapters, respectively, the basic theory and knowledge background of export tax rebate and WTO subsidy rules are discussed, and in the fourth chapter, the practical situation of export tax rebate system in China is discussed from the angle of countervailing complaint. It includes the export tax rebate subsidy rules and our country's promise, the risk exposure of our country's export tax rebate system (including other countries' claim and complaint list in the name of export drawback), and the analysis of the conformity of our country's export tax rebate system. In the fifth chapter, the author will discuss three major misunderstandings of China's export tax rebate system and put forward some suggestions for reform.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.1;D922.295;F752.5
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