論我國出口退稅制度與WTO補貼規(guī)則的相符性
發(fā)布時間：2018-07-20 12:03
【摘要】：中國經(jīng)濟發(fā)展迅速,于2009年超過德國成為全球商品出口第一大國；于2011年2月超過日本成為世界第二大經(jīng)濟體。這使得金融危機以來中國一直處于國際貿(mào)易摩擦的中心地帶,反補貼指控逐漸成為焦點,而出口退稅、稅收優(yōu)惠制度一直是國際反補貼調(diào)查控訴的重點對象。 我國出口退稅制度長期受到其他國家的詬病,稱其為一項出口補貼,近年來更是與其他補貼事項一起頻繁遭遇WTO反補貼控訴。然而出口退稅歷史悠久,已成為世界各國普遍接受的一項具有中性特質(zhì)的制度。既被普遍接受,卻又頻遭詬病,兩者之間顯然存在一定的矛盾與博弈。 在本文中,作者將對我國的出口退稅制度和WTO補貼規(guī)則(尤其與出口退稅相關的規(guī)則)進行梳理,并結合其他國家對我國出口退稅方面的反補貼控訴,界定、闡釋“我國出口退稅制度”與“WTO補貼規(guī)則”的相符性。整篇文章分為五個章節(jié),作者首先在第一章中介紹我國目前面臨的反補貼的基本情況,引出出口退稅與WTO補貼規(guī)則的相符性問題；在第二章和第三章中分別論述出口退稅與WTO補貼規(guī)則的基本理論與知識背景；在第四章中以反補貼控訴的視角整理論述了我國出口退稅制度的實務情況,包括出口退稅補貼規(guī)則與我國的承諾、我國出口退稅制度的風險敞口(含其他國家對我國以出口退稅之名提起的主張與控訴列表),以及我國出口退稅制度的合規(guī)性分析。在第五章中,作者將論述我國出口退稅制度的三項重大誤區(qū),并提出改革的建議。
[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.
【學位授予單位】：復旦大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：D996.1;D922.295;F752.5
本文編號：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.
【學位授予單位】：復旦大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：D996.1;D922.295;F752.5
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