WTO視角下的我國出口退稅制度的完善與發(fā)展
發(fā)布時間：2019-07-05 20:04
【摘要】：作為實現(xiàn)商品在國際市場上公平競爭及國家間稅收公平的一種工具,出口退稅制度已經(jīng)成為各國認可或?qū)嵤┑囊环N稅收政策。為了防止成員方濫用出口退稅制度,WTO在稅收中性原則的指導下,對出口退稅制度做了較為系統(tǒng)的規(guī)制。實踐中,我國出口退稅制度仍然存在一些問題。這些問題的存在不僅使我國商品出口成本居高不下,降低了我國出口商品的國際競爭力,而且還容易給其他國家以中國政府操縱出口的口實。"十二五"期間,我國應在符合WTO規(guī)則的前提下,以實現(xiàn)"十二五"規(guī)劃為戰(zhàn)略目標,以實現(xiàn)外貿(mào)結(jié)構(gòu)的優(yōu)化升級為宗旨,從實行有差別的退稅制度,擴大退稅范圍,將服務業(yè)納入增值稅征收范圍,建立服務貿(mào)易的出口退稅制度,遵循WTO制度規(guī)范,建立符合WTO條約義務的退稅制度等方面完善我國出口退稅制度。
[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.
【作者單位】： 上海社會科學院法學研究所;
【基金】：2009年全國哲學社會科學基金重大招標項目“深化金融體制改革研究”(項目編號:09&ZD030)的階段性研究成果
【分類號】：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.
【作者單位】： 上海社會科學院法學研究所;
【基金】：2009年全國哲學社會科學基金重大招標項目“深化金融體制改革研究”(項目編號:09&ZD030)的階段性研究成果
【分類號】：D996.1;D922.22
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