本文選題：出口退稅制度 + 出口退稅率　； 參考：《山東財(cái)經(jīng)大學(xué)》2015年碩士論文

【摘要】：出口退稅制度作為我國稅收制度的一項(xiàng)重要內(nèi)容,是國家進(jìn)行外向型經(jīng)濟(jì)宏觀調(diào)控的重要手段,也是促進(jìn)我國出口貿(mào)易快速發(fā)展、優(yōu)化出口產(chǎn)品結(jié)構(gòu)、提升中國制造國際競(jìng)爭(zhēng)力和國際市場(chǎng)占有率的強(qiáng)力推手。出口退稅制度設(shè)計(jì)是否合理、管理效率是否高效、退稅程序是否簡(jiǎn)便、出口騙稅行為是否得到有效遏制等都是影響出口退稅政策調(diào)控效用發(fā)揮的重要影響因素。特別是在中國經(jīng)濟(jì)由高速發(fā)展步入中高速發(fā)展的新常態(tài)下,適合中國國情的科學(xué)合理的出口退稅制度可以充分發(fā)揮政策的導(dǎo)向性作用,調(diào)動(dòng)出口企業(yè)積極性,增加科技含量高、產(chǎn)品附加值高的產(chǎn)品出口,引導(dǎo)我國出口產(chǎn)品向更高級(jí)別轉(zhuǎn)變,進(jìn)一步促進(jìn)我國對(duì)外貿(mào)易的發(fā)展。我國出口退稅政策調(diào)整頻繁。1985年起正式實(shí)施出口退稅政策的30年間,隨著我國對(duì)外貿(mào)易的不斷發(fā)展,出口企業(yè)的數(shù)量、規(guī)模不斷增長,出口產(chǎn)品的種類不斷豐富,我國的出口退稅政策也經(jīng)歷了出口退稅稅率頻繁調(diào)整的階段。在調(diào)整出口貨物退稅率的同時(shí),也對(duì)出口退稅的財(cái)政負(fù)擔(dān)機(jī)制等進(jìn)行了適當(dāng)?shù)恼{(diào)整。隨著我國改革開放進(jìn)入深水區(qū)及轉(zhuǎn)方式、調(diào)結(jié)構(gòu)的不斷深化,我國經(jīng)濟(jì)發(fā)展進(jìn)入新的歷史時(shí)期,與之相適應(yīng),我國的出口退稅制度適時(shí)進(jìn)行新的調(diào)整也勢(shì)在必行。本文從我國出口退稅制度的現(xiàn)狀出發(fā),運(yùn)用文獻(xiàn)閱讀法、比較分析法、歷史研究法、系統(tǒng)分析法和規(guī)范分析與價(jià)值分析相結(jié)合的方法,對(duì)我國現(xiàn)行出口退稅制度中存在的問題進(jìn)行了有益的探索。同時(shí)結(jié)合出口退稅的相關(guān)理論、國際經(jīng)驗(yàn)的借鑒及出口退稅的實(shí)際工作經(jīng)驗(yàn)提出完善我國出口退稅制度的設(shè)想和建議,力求找到解決目前我國出口退稅制度中存在的問題的思路。本文以出口退稅的理論為基礎(chǔ),首先,通過對(duì)出口退稅的一般理論分析,為構(gòu)建我國的目標(biāo)出口退稅機(jī)制奠定了基礎(chǔ);其次,對(duì)我國出口退稅的歷史沿革及現(xiàn)狀進(jìn)行較為全面的分析;第三,對(duì)我國出口退稅制度在我國經(jīng)濟(jì)發(fā)展中發(fā)揮的作用及存在的問題進(jìn)行分析,論證出口退稅政策對(duì)我國外貿(mào)增長起到的正面推動(dòng)作用,找到出口退稅制度實(shí)際運(yùn)行中存在的主要問題及其成因;第四,選取了法國、英國、韓國三個(gè)有代表性的國家,對(duì)其出口退稅制度進(jìn)行了詳盡的剖析,總結(jié)了出口退稅方面的國際經(jīng)驗(yàn),作為我國出口退稅制度完善的經(jīng)驗(yàn)借鑒;第五,在前面分析的基礎(chǔ)上,從加快出口退稅立法、完善增值稅制度、調(diào)整出口退稅稅率、強(qiáng)化出口退稅稅收管理、調(diào)整出口退稅財(cái)政負(fù)擔(dān)、減少國際反傾銷調(diào)查等方面對(duì)完善我國出口退稅制度進(jìn)行了探討,并提出針對(duì)性的完善意見和措施,以期進(jìn)一步完善我國的出口退稅制度,充分發(fā)揮其調(diào)整產(chǎn)業(yè)結(jié)構(gòu)、促進(jìn)外向型經(jīng)濟(jì)發(fā)展、拉動(dòng)經(jīng)濟(jì)增長的宏觀調(diào)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.
【學(xué)位授予單位】：山東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F812.42;F752.62

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