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1、标题：Comparative Study of Export Tax Rebate期刊：Comparative Political Studies；第5卷，第6期，页码：71-82原文Steinberg DAbstractThe export tax rebate is refers to the country to enhance export commodity price competition ability, by the tax department will refund the goods contained in the form of indirect tax paid

2、exporters, which exports to the price after tax breaks into a policy system to participate in the international market competition. As an export promotion, export tax rebates aimed at improving international competitiveness of the product, has the characteristics of one-way function, easy to control

3、, and on the understanding of export tax rebates, we emphasize it more is a kind of international practice rather than any special tax breaks. Practice has proved that the export tax rebate for encouraging and expanding export, optimizing the allocation of resources, promote the development of firm

4、growth, boosting the national economy has played a very important role.Key words: Export tax rebate; The international comparison; Theoretical basis1 IntroductionExport tax rebate is according to the relevant provisions of the national tax law by tax authorities, will have the customs declaration be

5、fore the departure of export goods in export production and circulation of each link domestic value added tax or consumption tax and other indirect taxes already paid taxes, a preferential tax refund for export enterprises system. The purpose of the export tax rebate is with no tax price for export

6、commodities to enter the international market, to ensure the competitiveness of export products. Export tax rebate as a fiscal incentive mechanism, the export encouragement policy and macroeconomic regulation and control policy, support export is an important means, in line with WTO rules, is the wo

7、rld a basic measures to boost the growth of foreign trade, many WTO members widely used, is the international practice in line with WTO rules. Directly affect the export tax rebate system reform of national finance income, industrial structure and economic development. According to WTO rules, member

8、 countries can implement of domestic exports drawback, but the maximum drawback cannot exceed exports has levied taxes at home, in this range, each member can need according to its own economic development and national finance to bear ability, determine the appropriate level of export tax rebates.2

9、The development and status quo of study on theory of export tax rebatesWith the continuous development of economic theory, the study of export rebate in advance. Modern economics theory of export tax rebates, sums up the main has the following several aspects:2.1 From the indirect tax territorialism

10、 principle analysis of export tax rebatesFrom the perspective of the tax revenue legal export tax rebate is the value-added tax and consumption tax refund indirect taxes. And indirect taxes as a pass on tax, while it is on producers and circulation enterprises, but in fact is borne by consumers even

11、tually. So the world is generally accepted that the indirect tax collection by final consumers belongs to countries or regions, namely the dependency of the indirect tax principles or indirect tax jurisdiction principle. A nations citizens only take its indirect tax on the consumer goods, not liable

12、 for other countries on the consumer goods of indirect taxes. An export commodity is not in the exporter of consumer, but the consumption in the country of import. For importer, although is produced by foreign imports, but it is the importer of domestic consumption, its indirect taxes will be borne

13、by the importers ultimate consumers, is also bound by the government of the importing country to impose. Accordingly, the exporter must be the indirect tax on export goods shall be returned. So, the export tax rebate is widespread implementation of the principle of indirect taxation territorialism.2

14、.2 Analysis of export tax rebate from the Angle of national treatmentNational treatment principle emphasizes the fair tax burden and fair competition. According to this principle, a countrys domestic tax, indirect tax） system for imports and domestic same goods under the same tax, so widely to indir

15、ect taxes on imported goods. In this case, if a country exports no refund or return is not complete, the exporter of export goods when entering the importer market due to the indirect tax will be levied again importer, leading to the exporter to export to other countries market goods took two indire

16、ct taxes, is an exporter of indirect tax, the other is a importer of indirect taxes, the results increase the exporting countries the cost of goods exported to foreign markets, weakening its market competitiveness. For tax refund on export goods, therefore, is to eliminate discrimination against exp

17、ort commodity tax, conforms to the fair competition of the market economy and the objective requirement of the fair tax burden. 2.3 from the analysis of the relation between import and export tax rebatesWith import tax revenue to ensure that the export tax rebate spending that measures for the admin

18、istration of import and export tax to financial balance based on the imported products and domestic products at the same tax competition in the domestic market, can make the country collects to the corresponding tax revenue, not only conforms to the principle of national treatment, can also play a d

19、ual role of protecting financial, in part on the distribution of financial resources, to raise, prize into the limit of the virtuous cycle. Export tax rebates, on the other hand, is beneficial to reduce the cost of exports competitiveness, expand exports, increasing foreign exchange earning ability,

20、 create conditions for the import of foreign exchange.3 The theoretical foundation of the export tax rebate3.1 The tax equity theoryThe connotation of tax fairness theory mainly includes the fair tax burden, tax economic fairness and social justice three aspects of content. In international trade, b

21、ecause of commodity price difference between different countries, each country at the same time as a result of the limitation of material and technical conditions, the need to import some products, so the international division of labor and trade specialization, can efficient allocation of resources

22、 in the world, and to improve the trading countries national welfare. But as countries in the commodity circulation process of indirect taxes imposed by directly constitute the cost of the goods, have a direct impact on the prices of goods and international trade. So the export tax rebate system.As

23、a kind of reflect the international practice of tax fairness, export products is to make the price exclusive of tax to enter the international market, it avoids the cross-border flow of goods double taxation, protect fair competition; At the same time make the allocation of resources under the condi

24、tion of the similar to the condition of free trade reached an ideal state of the optimal configuration.3.2 The tax efficiency theoryTax efficiency is referring to as far as possible little tax cost as far as possible big tax revenue. Tax revenue not only includes the right to obtain fiscal revenue,

25、but also including due to the adjustment of tax to optimize the industrial structure, improve the efficiency of the allocation of resources, promote the development of social economic stability and the ecological balance and produced the positive effect of the indirect benefits. Tax cost includes no

26、t only the tax collection and management fees, include for tax on social and economic regulation and produce negative effects （effects） of the indirect costs. Through tax cost and tax revenue ratio can measure the tax efficiency. The administrative efficiency of export tax rebates, i.e., points out

27、that the mouth drawback management authority and other relevant management agencies compared with those of exit drawback management cost. Tax rebate management cost, the smaller the proportion of exit tax refunds, the higher the administrative efficiency of export tax rebates, on the other hand, the

28、 lower the administrative efficiency of the its export tax rebate is, in turn affect the enterprises economic benefit.3.3 Theory of macroeconomic regulation and control meansMacroeconomic regulation and control means of theory of meaning is that the tax as the main body of the state on the distribut

29、ion of the surplus value, its inevitable role in the process of the economy. Therefore, countries should have the consciousness to use tax as a means of macroeconomic regulation and control, reasonable tax policy scientifically, promote the balance of total supply and total demand and the rationaliz

30、ation of industrial structure. National industrial policy over a period of time will affect the export tax rebate policy formulation, for some export products at the same time encourage or restrict the tax rebate policy will also be reflected, so as to realize the role of the tax revenue lever. Star

31、ting from the national industrial policy, tax control functions into full play. The difference on the one hand, the tax rate adjustment reflects the countrys industrial policy. New policy according to the different product international competition and domestic demand situation, the structural adjus

32、tment of export tax rebates, tax rebates on exports goods discrimination, will be conducive to the export products structure and the optimization and adjustment of industrial structure.4 Foreign export tax rebate system4.1 The export tax rebate system of FranceFrance is one of the world, the first countries to implement VAT on the export tax rebate policy also accumulated a wealth of experience. On the mechanism of investigation on export goods, France has typical significance, reflects the world in the successful experience of export tax rebate s