我国服务贸易出口退税政策的研究

发布时间：2018-06-23 10:23

本文选题：服务贸易 + 出口退税　；参考：《上海海关学院》2017年硕士论文

【摘要】：出口退税是我国一项非常重要的财税政策,会直接影响出口商品和服务的价格,也会间接地起到转变外贸增长方式,促进服务贸易的健康可持续发展的作用。自“营改增”试点开始,我国就在服务贸易领域进行出口退税政策的试行。理论基础方面,本文运用WTO出口退税合法性规定、税收公平原则、税收效应等理论,认为服务贸易出口退税政策符合税负公平原则,并且在长期情况下可以增加财政收入、刺激新型服务贸易出口发展,实现我国新的外贸增长点。现实政策情况方面,本文详述了服务出口的现状以及服务贸易出口退税政策,认为现行的服务贸易出口退税政策存在立法层级低、退税管理制度简单、未实现彻底退税、对新兴服务行业出口退税支持力度不足等问题。实证分析方面,本文通过静态经济福利模型分析服务贸易出口退税对服务贸易的影响程度以及通过线性回归的方式得到出口退税与出口贸易的线性函数公式,以量化的方法分析出口退税是否会促进服务贸易行业的发展。最后得出结论:我国开始对服务贸易实行增值税制度使得增值税链条完整,让货物贸易和服务贸易享受同等的增值税退税政策,促进贸易的共同发展;新增服务贸易出口退税制度意味着对我国的产业政策导向进行了结构性调整,分析证明出口退税新机制下产业结构在较短的时期内实现了以新兴产业为主导发展的转变,出口退税政策的调整,尤其是服务贸易出口退税率的调整使产业结构进一步实现优化。政策建议方面,文本借鉴一些发达国家的出口退税政策的优点,并结合我国实际情况,提出应当提高立法层次、优化退税流程、严惩出口骗税、提高退税时效等建议。
[Abstract]:Export tax rebate is a very important fiscal and taxation policy in China, which will directly affect the price of export goods and services, and indirectly change the growth mode of foreign trade and promote the healthy and sustainable development of service trade. Since the pilot project, China's export tax rebate policy in the field of trade in services has been implemented on a trial basis. On the theoretical basis, this paper applies the WTO export tax rebate legitimacy regulation, the tax fairness principle, the tax effect theory and so on, thinks that the service trade export tax rebate policy conforms to the tax burden fair principle, and can increase the financial revenue in the long term. Stimulate the development of new service trade exports, and achieve a new growth point of China's foreign trade. In terms of actual policy situation, this paper details the current situation of service export and the export tax rebate policy of service trade. The author thinks that the current export tax rebate policy of service trade has low legislative level, simple tax refund management system, and has not realized the complete tax rebate. Export tax rebate support to emerging services industry insufficient support and other issues. In the aspect of empirical analysis, this paper analyzes the influence of export tax rebate on service trade by static economic welfare model, and obtains the linear function formula of export tax rebate and export trade by linear regression. Quantitative analysis of whether export tax rebates will promote the development of trade in services. Finally, the conclusion is drawn: our country begins to implement the VAT system to make the VAT chain complete, let the goods trade and the service trade enjoy the same VAT rebate policy, and promote the common development of the trade; The new export tax rebate system of service trade means the structural adjustment of China's industrial policy orientation. The analysis proves that under the new export tax rebate mechanism, the industrial structure has realized the transformation of the emerging industry as the leading development in a relatively short period of time. The adjustment of export tax rebate policy, especially the adjustment of export tax rebate rate of service trade, further optimizes the industrial structure. In terms of policy suggestions, the text draws lessons from the advantages of export tax rebate policies of some developed countries, and combines with the actual situation in our country, and puts forward some suggestions such as improving the legislative level, optimizing the tax refund process, severely punishing export tax fraud and increasing the limitation of tax rebate.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F752.68;F752.62;F812.42

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