我国出口退税制度存在的问题及对策（Problems and Countermeasures of export drawback system in China）.docVIP

我国出口退税制度存在的问题及对策（Problems and Countermeasures of export drawback system in China） Problems and Countermeasures of export drawback system in China Problems and Countermeasures of export rebate system in China 2008-12-20 15:11:20 The export tax rebate, refers to the country to enhance export competitiveness, by the tax department will refund the indirect tax included in the goods to the exporter, so that exports a policy system to non tax price to enter the international market to participate in international competition. Its core: first, the export of goods outside the country (Hongkong, Macao as a separate tax area, as a foreign export); two is the return of goods in the process of indirect tax. The export tax refund is the result of tax coordination in international trade practice, and has become an effective international practice for dealing with the tax problems in international trade and accepted by most countries. In tax practice, all countries generally adhere to the neutral number principle. Chinas export tax rebate system also stipulates the levy, how much, no refund, no refund and thorough tax rebate the basic principles. This is done in order to follow the principle of fair taxation between countries and the principle of national treatment of taxes, and also to ensure that their products participate in international competition at a fairly fair price. First, Chinas accession to the WTO on the export tax rebate system requirements China began to implement the export tax rebate system from 1985 to now, this system has become more and more perfect, with the deepening of Chinas reform at present, China has become a member of the WTO, according to the requirement of the world trade organization, as a state party in China must abide by the MFN principle, the principle of national treatment, the principle of reciprocity and mutual benefit, trade expand market access principle, promote fair competition and trade rules and trade policies and regulations of transpa