论文部分内容阅读
出口退税是国家为确保出口商品以不含税价格进入国际市场,增强其国际竞争力而采取的税收政策,它与WTO的中性原则是一致的。一方面鼓励出口产品以不含税价格进入国际市场,另一方面按照消费地征税原则,在一定程度上克服了国际间的重复征税。目前,各国政府都将中性原则作为衡量税制是否完善的标准,在WTO的规则之下设置中性的出口退税制度是我国的必然选择。而且,在WTO反对政府补贴政策的前提下,实行出口退税政策是促进出口最直接、最有效的途径和方法。
Export tax rebate is the tax policy adopted by the state to ensure that the export commodities enter the international market without tax price and enhance their international competitiveness. It is consistent with the neutral principle of the WTO. On the one hand, encouraging export products to enter the international market without tax price and on the other hand, it has overcome the international double taxation to a certain extent in accordance with the principle of taxation on consumption. At present, all governments regard the neutral principle as a measure of the perfection of the tax system. Setting a neutral export tax rebate system under the WTO rules is an inevitable choice for our country. Moreover, under the precondition that the WTO opposes the government subsidy policy, the implementation of the export tax rebate policy is the most direct and effective way and method to promote exports.