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出口退税机制调整后,一些地方在收入分析中将退税率下调影响免抵税额作为增值税减收因素,本文研究表明,虽然静态条件下出口退税率的下调使生产企业自营出口可供调库的免抵税额减少,但整个应缴增值税没有变。然而,退税率较大幅度的下调客观上造成了多数出口商品没有按照理论上的增值税零税率出口,少数商品因征退税率差额过大,还出现了纯出口的生产企业负税出口,即倒缴税的情况,使同类出口商品在增值税一般纳税人和小规模纳税人之间,进口料件和采购国产原材料之间,以及在进料加工和来料加工之间产生新的税负不平,如果动态条件下退税率的下调引致纳税人改变出口贸易方式,对增值税收入就有减收影响。
After the adjustment of the export tax rebate mechanism, some places in the income analysis will reduce the tax rebate rate of exemption from tax credit as VAT deduction factors, this study shows that although the static conditions, the export tax rebate rate cut so that manufacturers export for storage Of the tax credit reduced, but the entire VAT payable unchanged. However, a substantial reduction in the tax rebate rate has resulted in the fact that most exports have not been exported in accordance with the theoretical zero-VAT rate of VAT. For a small number of goods, the tax rebate rate is too large, and there is also a negative export of manufactured goods by pure exporters, that is, Withholding tax, the export tax for the same kind of products will generate a new tax burden between the general VAT payer and the small-scale taxpayer, between the imported materials and the procurement of the domestic raw materials, as well as between the processing of imported materials and the processing of raw materials Unevenness, if the tax rebate rate under dynamic conditions led taxpayers to change the mode of export trade, the VAT income will have to reduce the impact.