对欧贸易中的中国出口退税制度研究

发布时间：2019-01-22 15:34

【摘要】：2010年4月和9月,欧盟连续针对中国铜版纸和无线网卡发起反补贴调查,从而结束了欧盟近二十年不对中国采取反补贴调查的历史,中国的市场经济地位问题被普遍认为是其最主要的原因。基于种种弊端,中国近年来积极争取市场经济地位的承认,欧盟也需要为此做好充分的准备,而经济危机的大背景无疑成为导火索,推动了这一历史进程。全文共分五个部分,两万五千余字。第一部分“出口退税基本理论”主要介绍出口退税的概念和基本理论。笔者从出口退税的理论基础和理论依据两个方面入手,介绍了出口退税和税收中性原则的关系,增值税在出口退税中的地位以及出口退税依据的法律文本。第二部分“欧盟和WTO反补贴法律规范中有关出口退税的规定”。笔者从欧盟法中的反补贴法和欧盟国家援助法以及WTO相关法律规范中的GATT、SCM协议入手,对其中于出口退税相关的法律条文文本进行对比分析,以外国法的视角对出口退税的性质和地位给出笔者的分析和判断。第三部分“中国出口退税案例分析”。自去年欧盟对华提起第一起反补贴贸易救济调查起,中欧贸易摩擦进入了一个新的阶段。本部分选取中欧之间新近发生的铜版纸和无线调制解调器反补贴案以前的重要案例:集成电路案和中国钢铁行业大面积遭受的反补贴调查。通过对案例的介绍和简要分析,找出他国贸易伙伴质疑中国出口退税措施和政策的争议焦点,从而为后文中对中国出口退税政策的分析打下基础。第四部分“中国出口退税制度反思”。本部分从经济危机大环境下我国出口退税面临的困境和制度本身的不足切入,分析了我国出口退税制度备受质疑的原因。由于历史原因导致的出口退税立法缺陷、制度设计缺陷以及对出口退税认识的偏颇导致的目标多元化的弊端等原因致使我国出口退税制度屡受他国诟病。随后,笔者给出自己的观点,提出解决这一问题途径的建议和探讨,希望通过建立多层次法律结构和改革旧有出口退税机制能对我国对外贸易中所处的不利地位起到缓解作用并在本文最后给出结论。本文主要采用历史分析方法、比较法和实证分析法,通过对比和相关案例的分析,找到问题的症结,并提出自己的问题和观点。在出口退税基本理论部分主要采用历史分析的方法,对出口退税理论基础和理论依据进行阐述和分析。在外国法律法规部分,本文主要采用对比研究的方法,通过对不同法律制度下涉及同一问题的法律条文对比分析,找出其相似点和区别。在案例介绍方面采用实证分析的方法,通过对案例的介绍和简要分析,找出问题的争议焦点。最后的制度反思部分结合理论与实际,立足我国出口退税制度涉及和法律规范,找出现实中的缺陷与不足,最后给出笔者自己的建议并给出结论。
[Abstract]:In April and September 2010, the European Union launched a series of countervailing investigations against China's coated paper and wireless network cards, ending the EU's history of not conducting countervailing investigations against China for nearly two decades. China's market economy status is generally regarded as the most important reason. Due to various malpractices, China has been striving for recognition of market economy status in recent years, and the EU also needs to make full preparations for it. The background of the economic crisis has undoubtedly become the trigger, which has promoted this historical process. The full text is divided into five parts, more than 25000 words. The first part "basic theory of export rebate" mainly introduces the concept and basic theory of export tax rebate. Starting with the theoretical and theoretical basis of the export tax rebate, the author introduces the relationship between the export tax rebate and the neutral principle of taxation, the position of the value-added tax in the export tax refund and the legal text of the basis of the export tax rebate. The second part of the European Union and WTO anti-subsidy legal norms on export tax rebate provisions. The author begins with the countervailing law in the EU law, the EU state aid law and the GATT,SCM agreement in the relevant legal norms of WTO, and makes a comparative analysis of the legal provisions related to the export tax rebate. The author analyzes and judges the nature and status of export tax rebate from the perspective of foreign law. The third part is the case Analysis of China's Export tax rebate. Since the EU launched its first countervailing trade relief investigation into China last year, China-EU trade frictions have entered a new phase. This part selects the important cases before the recent countervailing cases of coated paper and wireless modems between China and Europe: the integrated circuit case and the large-scale countervailing investigation of China's steel industry. Through the introduction and brief analysis of the case, this paper finds out the dispute focus of other countries' trade partners questioning China's export tax rebate measures and policies, thus laying a foundation for the analysis of China's export tax rebate policy in the following articles. The fourth part is the introspection of China's export tax rebate system. This part analyzes the reasons why the export tax rebate system of our country has been questioned from the predicament of our country's export tax rebate and the insufficiency of the system itself under the environment of economic crisis. Because of the defects in the legislation of export tax rebate, the defect of system design and the malpractice of target diversification caused by the biased understanding of export tax rebate, China's export tax rebate system has been criticized frequently by other countries. Then, the author gives his own point of view, and puts forward some suggestions and discussions on how to solve this problem. It is hoped that the establishment of multi-level legal structure and the reform of the old export tax rebate mechanism can alleviate the disadvantage of China's foreign trade and give a conclusion at the end of this paper. This article mainly uses the historical analysis method, the comparative method and the positive analysis method, through the contrast and the correlation case analysis, finds the crux of the problem, and puts forward own question and the viewpoint. In the part of the basic theory of export tax rebate, the theoretical basis and theoretical basis of export rebate are expounded and analyzed by the method of historical analysis. In the part of foreign laws and regulations, this paper mainly adopts the method of comparative study, through the comparative analysis of the legal provisions concerning the same problem under different legal systems, finds out the similarities and differences between them. In the aspect of case introduction, the method of empirical analysis is used to find out the focus of the dispute through the introduction and brief analysis of the case. The last part of the system reflection combines theory and practice, based on the export tax rebate system and legal norms, find out the defects and deficiencies in reality, and finally give my own suggestions and conclusions.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996;D922.22

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