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出口退税政策的主要作用在于提高出口货物国际竞争力,优化出口产品结构并促进外贸出口持续发展。一般而言,一个符合WTO规则且有效率的出口退税机制应当具备出口产品结构最优、财政负担均衡、税企权责对等三个基本条件。本文分析了2004年出口退税机制改革以来的成功之处和仍待完善的方面,并提出完善现行出口退税机制的可行性建议。
The main role of the export tax rebate policy is to enhance the international competitiveness of export goods, optimize the structure of export products and promote the sustainable development of exports. In general, an export tax rebate mechanism that is WTO-compliant and efficient should have three basic conditions: optimal export product structure, balanced fiscal burden, and equal rights and obligations of tax authorities. This article analyzes the success of the export tax rebate mechanism in 2004 and the aspects that are still to be improved, and puts forward the feasibility suggestion of perfecting the current export tax rebate mechanism.