【摘要】：作為實(shí)現(xiàn)商品在國(guó)際市場(chǎng)上公平競(jìng)爭(zhēng)及國(guó)家間稅收公平的一種工具,出口退稅制度已經(jīng)成為各國(guó)認(rèn)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(dǎo)下,對(duì)出口退稅制度做了較為系統(tǒng)的規(guī)制。實(shí)踐中,我國(guó)出口退稅制度仍然存在一些問(wèn)題。這些問(wèn)題的存在不僅使我國(guó)商品出口成本居高不下,降低了我國(guó)出口商品的國(guó)際競(jìng)爭(zhēng)力,而且還容易給其他國(guó)家以中國(guó)政府操縱出口的口實(shí)。"十二五"期間,我國(guó)應(yīng)在符合WTO規(guī)則的前提下,以實(shí)現(xiàn)"十二五"規(guī)劃為戰(zhàn)略目標(biāo),以實(shí)現(xiàn)外貿(mào)結(jié)構(gòu)的優(yōu)化升級(jí)為宗旨,從實(shí)行有差別的退稅制度,擴(kuò)大退稅范圍,將服務(wù)業(yè)納入增值稅征收范圍,建立服務(wù)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(wù)的退稅制度等方面完善我國(guó)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(huì)科學(xué)院法學(xué)研究所;
【基金】：2009年全國(guó)哲學(xué)社會(huì)科學(xué)基金重大招標(biāo)項(xiàng)目“深化金融體制改革研究”(項(xiàng)目編號(hào):09&ZD030)的階段性研究成果
【分類(lèi)號(hào)】：D996.1;D922.22

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