我国出口退税制度研究

发布时间：2018-05-26 03:15

本文选题：出口退税制度 + 出口退税率　；参考：《山东财经大学》2015年硕士论文

【摘要】：出口退税制度作为我国税收制度的一项重要内容,是国家进行外向型经济宏观调控的重要手段,也是促进我国出口贸易快速发展、优化出口产品结构、提升中国制造国际竞争力和国际市场占有率的强力推手。出口退税制度设计是否合理、管理效率是否高效、退税程序是否简便、出口骗税行为是否得到有效遏制等都是影响出口退税政策调控效用发挥的重要影响因素。特别是在中国经济由高速发展步入中高速发展的新常态下,适合中国国情的科学合理的出口退税制度可以充分发挥政策的导向性作用,调动出口企业积极性,增加科技含量高、产品附加值高的产品出口,引导我国出口产品向更高级别转变,进一步促进我国对外贸易的发展。我国出口退税政策调整频繁。1985年起正式实施出口退税政策的30年间,随着我国对外贸易的不断发展,出口企业的数量、规模不断增长,出口产品的种类不断丰富,我国的出口退税政策也经历了出口退税税率频繁调整的阶段。在调整出口货物退税率的同时,也对出口退税的财政负担机制等进行了适当的调整。随着我国改革开放进入深水区及转方式、调结构的不断深化,我国经济发展进入新的历史时期,与之相适应,我国的出口退税制度适时进行新的调整也势在必行。本文从我国出口退税制度的现状出发,运用文献阅读法、比较分析法、历史研究法、系统分析法和规范分析与价值分析相结合的方法,对我国现行出口退税制度中存在的问题进行了有益的探索。同时结合出口退税的相关理论、国际经验的借鉴及出口退税的实际工作经验提出完善我国出口退税制度的设想和建议,力求找到解决目前我国出口退税制度中存在的问题的思路。本文以出口退税的理论为基础,首先,通过对出口退税的一般理论分析,为构建我国的目标出口退税机制奠定了基础;其次,对我国出口退税的历史沿革及现状进行较为全面的分析;第三,对我国出口退税制度在我国经济发展中发挥的作用及存在的问题进行分析,论证出口退税政策对我国外贸增长起到的正面推动作用,找到出口退税制度实际运行中存在的主要问题及其成因;第四,选取了法国、英国、韩国三个有代表性的国家,对其出口退税制度进行了详尽的剖析,总结了出口退税方面的国际经验,作为我国出口退税制度完善的经验借鉴;第五,在前面分析的基础上,从加快出口退税立法、完善增值税制度、调整出口退税税率、强化出口退税税收管理、调整出口退税财政负担、减少国际反倾销调查等方面对完善我国出口退税制度进行了探讨,并提出针对性的完善意见和措施,以期进一步完善我国的出口退税制度,充分发挥其调整产业结构、促进外向型经济发展、拉动经济增长的宏观调控作用。
[Abstract]:As an important part of China's tax system, the export tax rebate system is an important means for the country to carry out macroeconomic regulation and control of export-oriented economy. It also promotes the rapid development of China's export trade and optimizes the structure of export products. To enhance the international competitiveness of Chinese manufacturing and international market share of the strong push. Whether the design of export tax rebate system is reasonable, whether the management efficiency is efficient, whether the tax refund procedure is simple or not, and whether the export tax fraud behavior is effectively curbed are all the important factors that affect the effectiveness of export tax rebate policy regulation and control. In particular, with the rapid development of China's economy into the new normal situation, a scientific and reasonable export tax rebate system suitable for China's national conditions can give full play to the guiding role of policies, mobilize the enthusiasm of export enterprises, and increase the content of science and technology. The export of products with high added value will guide China's export products to a higher level and further promote the development of China's foreign trade. The export tax rebate policy has been adjusted frequently in our country. During the 30 years since 1985, with the continuous development of foreign trade, the number and scale of export enterprises have been increasing, and the types of export products are constantly rich. The export tax rebate policy of our country has also experienced the stage of frequent adjustment of export tax rebate rate. While adjusting the tax rebate rate of export goods, the financial burden mechanism of export tax rebate is adjusted appropriately. With the deepening of China's reform and opening up in deep water areas and the deepening of the adjustment structure, the economic development of our country has entered a new historical period, which makes it imperative for China's export tax rebate system to make a new adjustment in due course. Based on the present situation of China's export tax rebate system, this paper applies the methods of literature reading, comparative analysis, historical research, system analysis, normative analysis and value analysis. The problems existing in the current export tax rebate system of our country are probed into. At the same time, combining with the relevant theories of export tax rebate, the reference of international experience and the practical working experience of export tax rebate, the paper puts forward some ideas and suggestions to perfect the export tax rebate system of our country. Try to find a solution to the existing problems in the export tax rebate system in China. This paper is based on the theory of export tax rebate. Firstly, through the general theoretical analysis of export tax rebate, it lays a foundation for the construction of China's target export tax rebate mechanism. The history and current situation of China's export tax rebate are analyzed comprehensively. Thirdly, the functions and problems of export tax rebate system in China's economic development are analyzed. To demonstrate the positive role of export tax rebate policy in promoting China's foreign trade growth, and to find out the main problems and their causes in the actual operation of the export tax rebate system. Fourthly, three representative countries, France, Britain and South Korea, are selected. This paper makes a detailed analysis of its export tax rebate system, summarizes the international experience of export tax rebate system, and serves as a reference for the perfection of China's export tax rebate system. Fifthly, on the basis of the previous analysis, from the perspective of speeding up the export tax rebate legislation, Perfecting the system of VAT, adjusting the tax rate of export tax rebate, strengthening the administration of tax rebate on export, adjusting the financial burden of export rebate, reducing the international anti-dumping investigation and so on, are discussed to perfect the system of export drawback of our country. Some suggestions and measures are put forward in order to improve the export tax rebate system of our country, to bring it into full play in adjusting the industrial structure, to promote the development of export-oriented economy, and to promote the macro-control function of economic growth.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42;F752.62

【参考文献】