出口退税制度的国际比较与借鉴（International comparison and reference for export tax rebate system）.docVIP

出口退税制度的国际比较与借鉴（International comparison and reference for export tax rebate system） International comparison and reference for export tax rebate system The international comparison and reference of the export rebate system is from 2008-12-2015:15:37 As a financial incentive mechanism, the export rebate system has been widely used and played a positive role in many countries and regions of the world. In more than 100 members of the wto, many countries and regions are actively used as international practice of export tax rebate policy to promote the export of foreign trade products, country and region in China related to the actual situation, this article selects the representative of the five countries, the export tax rebate policy, the export tax rebate information environment, law environment, collaborative management way, the export tax fraud monitoring method and method of financial burden and so on a specific introduction, in order to our countrys export tax rebate management is of certain reference value. The general practice of French export rebates France is the worlds first value-added tax country, and has accumulated rich experience in export tax rebate policy. In terms of the operation mechanism of the export tariff rate, the French practice is typical and reflects the successful experience of countries in the world in the operation of the export rebate mechanism. There are two specific ways: (1) full tax exemption for purchase. Refers to the enterprise in the purchase of goods when the goods are completely duty-free, without tax or tax refund. This includes two ways: one is the annual tax exemption examination. Suitable for enterprises with good export performance. At the beginning of each year according to the previous year, the export enterprises to export achievements to local tax authorities a written application for this years index of export tax exemption, approved the company within the scope of the year as well as the approved quota can independen