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本文对我国出口退税政策演变历程进行了回顾,以2004年为界,将我国出口退税政策的调整大致分为两个阶段,分别就不同阶段分析比较出口退税的政策目标和现实效应,得出结论:出口退税政策作为财政政策的适应性工具对出口贸易的影响其实并不如想象的有效。而在市场经济国家,中性税收才应该是政策的基调,因此建议对出口产品彻底退税,以还原增值税中性的本质。
This paper reviews the evolution of China’s export tax rebate policy. Taking 2004 as a boundary, the adjustment of China’s export tax rebate policy can be roughly divided into two stages. The policy objectives and realistic effects of export tax rebate are analyzed and compared respectively at different stages, and the conclusion is drawn : The impact of export tax rebate policy as an adaptive tool for fiscal policy on export trade is actually not as effective as imagined. In the market economy countries, neutral tax should only be the tone of the policy. Therefore, it is suggested that a thorough tax rebate on exported products should be made to restore the neutral nature of VAT.