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近年来,离境退税制度在中国逐渐落地、发展。这既是中国经济发展和财税体制改革的必然需求,也是顺应世界发展潮流的改革之举。但通过几年的试点和实践,离境退税制度所带来的“改革红利”与预期效果尚有差距。从法治层面看,中国的离境退税制度立法层级低、法律适用体系尚未理顺,在实践中还存在着退税率设置不合理,退税适用对象过宽,退税代理机构专业化程度低以及退税监管不到位等问题。因此,本文以有着完整、成熟离境退税经验的新加坡为参照,探讨在法治框架下完善中国离境退税制度的方法,切实发挥离境退税制度在我国经济社会发展中的作用,并在最大限度发挥离境退税政策效应的同时,防止制度被滥用。
In recent years, the departure tax rebate system has gradually landed and developed in China. This is not only the inevitable demand of China’s economic development and fiscal and taxation system reform but also the reform that follows the trend of world development. However, after several years of trial and practice, the “reform bonus” brought by the departure tax rebate system still lags behind the expected result. From the perspective of rule of law, China’s departure tax rebate system has a low legislative level and a system of law application has not yet been straightened out. In practice, there still exist some problems such as unreasonable setting of tax rebate rate, over-wide application of tax rebate, low degree of specialization of tax rebate agencies, Not in place and other issues. Therefore, based on Singapore, which has a complete and mature experience of departure tax rebate, this article explores ways to improve China’s departure tax rebate system under the framework of rule of law and makes full use of the role of departure tax rebate system in China’s economic and social development. At the maximum, While giving effect to the tax rebate policy on departure, we will prevent the system from being abused.