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近年来,随着改革开放的不断深入,国家有关主管部门陆续制定了一系列出口产品退税的具体规定。海关总署也于1991年发布了《关于加强出口退税报关单管理工作的通知》,使出口退税工作纳入正轨。为了改进和完善我国出口退税制度,加快与国际惯例相衔接的步伐,使出口退税制度成为我国促进和扩大出口的有效手段。为此有必要对《京都公约》E.4.《关于退税的附约》(以下简称附约)进行研究。笔者拟将《京都公约》E.4.附约与我国现行的出口退税制度作一比较,以汲取发达国家海关长处,为我国早日加入《京都公约》E.4.附约创造条件。
In recent years, with the continuous deepening of reform and opening up, relevant national authorities have successively formulated a series of specific provisions for export product tax rebates. In 1991, the General Administration of Customs also issued the “Notice on Strengthening the Administration of Export Rebates Customs Declaration Forms” to bring the export tax refund back on track. In order to improve and improve China’s export tax rebate system and accelerate the pace of convergence with international practices, the export tax rebate system has become an effective means for China to promote and expand exports. For this purpose, it is necessary to conduct research on the Kyoto Protocol E.4. “Annex on Tax Rebates” (hereinafter referred to as the “Annex”). The author intends to compare the “Kyoto Convention” E.4. attachment with China’s current export tax rebate system in order to capture the customs strengths of developed countries and create conditions for China’s early accession to the “Kyoto Convention” E.4.