【摘要】：中國(guó)經(jīng)濟(jì)發(fā)展迅速,于2009年超過(guò)德國(guó)成為全球商品出口第一大國(guó)；于2011年2月超過(guò)日本成為世界第二大經(jīng)濟(jì)體。這使得金融危機(jī)以來(lái)中國(guó)一直處于國(guó)際貿(mào)易摩擦的中心地帶,反補(bǔ)貼指控逐漸成為焦點(diǎn),而出口退稅、稅收優(yōu)惠制度一直是國(guó)際反補(bǔ)貼調(diào)查控訴的重點(diǎn)對(duì)象。 我國(guó)出口退稅制度長(zhǎng)期受到其他國(guó)家的詬病,稱其為一項(xiàng)出口補(bǔ)貼,近年來(lái)更是與其他補(bǔ)貼事項(xiàng)一起頻繁遭遇WTO反補(bǔ)貼控訴。然而出口退稅歷史悠久,已成為世界各國(guó)普遍接受的一項(xiàng)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(duì)我國(guó)的出口退稅制度和WTO補(bǔ)貼規(guī)則(尤其與出口退稅相關(guān)的規(guī)則)進(jìn)行梳理,并結(jié)合其他國(guó)家對(duì)我國(guó)出口退稅方面的反補(bǔ)貼控訴,界定、闡釋“我國(guó)出口退稅制度”與“WTO補(bǔ)貼規(guī)則”的相符性。整篇文章分為五個(gè)章節(jié),作者首先在第一章中介紹我國(guó)目前面臨的反補(bǔ)貼的基本情況,引出出口退稅與WTO補(bǔ)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(bǔ)貼規(guī)則的基本理論與知識(shí)背景；在第四章中以反補(bǔ)貼控訴的視角整理論述了我國(guó)出口退稅制度的實(shí)務(wù)情況,包括出口退稅補(bǔ)貼規(guī)則與我國(guó)的承諾、我國(guó)出口退稅制度的風(fēng)險(xiǎn)敞口(含其他國(guó)家對(duì)我國(guó)以出口退稅之名提起的主張與控訴列表),以及我國(guó)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(guó)出口退稅制度的三項(xiàng)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(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D996.1;D922.295;F752.5

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本文編號(hào)：2133452