WTO视角下的我国出口退税制度的完善与发展
发布时间：2019-07-05 20:04
【摘要】：作为实现商品在国际市场上公平竞争及国家间税收公平的一种工具,出口退税制度已经成为各国认可或实施的一种税收政策。为了防止成员方滥用出口退税制度,WTO在税收中性原则的指导下,对出口退税制度做了较为系统的规制。实践中,我国出口退税制度仍然存在一些问题。这些问题的存在不仅使我国商品出口成本居高不下,降低了我国出口商品的国际竞争力,而且还容易给其他国家以中国政府操纵出口的口实。"十二五"期间,我国应在符合WTO规则的前提下,以实现"十二五"规划为战略目标,以实现外贸结构的优化升级为宗旨,从实行有差别的退税制度,扩大退税范围,将服务业纳入增值税征收范围,建立服务贸易的出口退税制度,遵循WTO制度规范,建立符合WTO条约义务的退税制度等方面完善我国出口退税制度。
[Abstract]:As a tool to realize fair competition of commodities in the international market and tax fairness among countries, export tax rebate system has become a kind of tax policy recognized or implemented by various countries. In order to prevent members from abusing the export tax rebate system, WTO has made a more systematic regulation of the export tax rebate system under the guidance of the principle of tax neutrality. In practice, there are still some problems in the export tax rebate system of our country. The existence of these problems not only makes the cost of China's commodity exports high and reduces the international competitiveness of China's export commodities, but also makes it easy for other countries to manipulate exports by the Chinese government. " During the 12th five-year Plan period, China should, on the premise of complying with WTO rules, take realizing the 12th five-year Plan as its strategic goal and realize the optimization and upgrading of its foreign trade structure, from implementing a different tax rebate system, expanding the scope of tax rebate, bringing the service industry into the scope of value-added tax collection, establishing an export tax rebate system for service trade, and following the norms of the WTO system. The establishment of tax rebate system in accordance with WTO treaty obligations and other aspects to improve China's export tax rebate system.
【作者单位】： 上海社会科学院法学研究所;
【基金】：2009年全国哲学社会科学基金重大招标项目“深化金融体制改革研究”(项目编号:09&ZD030)的阶段性研究成果
【分类号】：D996.1;D922.22
[Abstract]:As a tool to realize fair competition of commodities in the international market and tax fairness among countries, export tax rebate system has become a kind of tax policy recognized or implemented by various countries. In order to prevent members from abusing the export tax rebate system, WTO has made a more systematic regulation of the export tax rebate system under the guidance of the principle of tax neutrality. In practice, there are still some problems in the export tax rebate system of our country. The existence of these problems not only makes the cost of China's commodity exports high and reduces the international competitiveness of China's export commodities, but also makes it easy for other countries to manipulate exports by the Chinese government. " During the 12th five-year Plan period, China should, on the premise of complying with WTO rules, take realizing the 12th five-year Plan as its strategic goal and realize the optimization and upgrading of its foreign trade structure, from implementing a different tax rebate system, expanding the scope of tax rebate, bringing the service industry into the scope of value-added tax collection, establishing an export tax rebate system for service trade, and following the norms of the WTO system. The establishment of tax rebate system in accordance with WTO treaty obligations and other aspects to improve China's export tax rebate system.
【作者单位】： 上海社会科学院法学研究所;
【基金】：2009年全国哲学社会科学基金重大招标项目“深化金融体制改革研究”(项目编号:09&ZD030)的阶段性研究成果
【分类号】：D996.1;D922.22
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