出口退税外文文献翻译最新译文3000多字Word文件下载.docx

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标题：

ComparativeStudyofExportTaxRebate

期刊：

ComparativePoliticalStudies；

第5卷，第6期，页码：

71-82

原文

SteinbergD

Abstract

Theexporttaxrebateisreferstothecountrytoenhanceexportcommoditypricecompetitionability,bythetaxdepartmentwillrefundthegoodscontainedintheformofindirecttaxpaidexporters,whichexportstothepriceaftertaxbreaksintoapolicysystemtoparticipateintheinternationalmarketcompetition.Asanexportpromotion,exporttaxrebatesaimedatimprovinginternationalcompetitivenessoftheproduct,hasthecharacteristicsofone-wayfunction,easytocontrol,andontheunderstandingofexporttaxrebates,weemphasizeitmoreisakindofinternationalpracticeratherthananyspecialtaxbreaks.Practicehasprovedthattheexporttaxrebateforencouragingandexpandingexport,optimizingtheallocationofresources,promotethedevelopmentoffirmgrowth,boostingthenationaleconomyhasplayedaveryimportantrole.

Keywords:

Exporttaxrebate;

Theinternationalcomparison;

Theoreticalbasis

1Introduction

Exporttaxrebateisaccordingtotherelevantprovisionsofthenationaltaxlawbytaxauthorities,willhavethecustomsdeclarationbeforethedepartureofexportgoodsinexportproductionandcirculationofeachlinkdomesticvalueaddedtaxorconsumptiontaxandotherindirecttaxesalreadypaidtaxes,apreferentialtaxrefundforexportenterprisessystem.Thepurposeoftheexporttaxrebateiswithnotaxpriceforexportcommoditiestoentertheinternationalmarket,toensurethecompetitivenessofexportproducts.Exporttaxrebateasafiscalincentivemechanism,theexportencouragementpolicyandmacroeconomicregulationandcontrolpolicy,supportexportisanimportantmeans,inlinewithWTOrules,istheworldabasicmeasurestoboostthegrowthofforeigntrade,manyWTOmemberswidelyused,istheinternationalpracticeinlinewithWTOrules.Directlyaffecttheexporttaxrebatesystemreformofnationalfinanceincome,industrialstructureandeconomicdevelopment.AccordingtoWTOrules,membercountriescanimplementofdomesticexportsdrawback,butthemaximumdrawbackcannotexceedexportshasleviedtaxesathome,inthisrange,eachmembercanneedaccordingtoitsowneconomicdevelopmentandnationalfinancetobearability,determinetheappropriatelevelofexporttaxrebates.

2Thedevelopmentandstatusquoofstudyontheoryofexporttaxrebates

Withthecontinuousdevelopmentofeconomictheory,thestudyofexportrebateinadvance.Moderneconomicstheoryofexporttaxrebates,sumsupthemainhasthefollowingseveralaspects:

2.1Fromtheindirecttaxterritorialismprincipleanalysisofexporttaxrebates

Fromtheperspectiveofthetaxrevenuelegalexporttaxrebateisthevalue-addedtaxandconsumptiontaxrefundindirecttaxes.Andindirecttaxesasapassontax,whileitisonproducersandcirculationenterprises,butinfactisbornebyconsumerseventually.Sotheworldisgenerallyacceptedthattheindirecttaxcollectionbyfinalconsumersbelongstocountriesorregions,namelythedependencyoftheindirecttaxprinciplesorindirecttaxjurisdictionprinciple.Anation'

scitizensonlytakeitsindirecttaxontheconsumergoods,notliableforothercountriesontheconsumergoodsofindirecttaxes.Anexportcommodityisnotintheexporterofconsumer,buttheconsumptioninthecountryofimport.Forimporter,althoughisproducedbyforeignimports,butitistheimporterofdomesticconsumption,itsindirecttaxeswillbebornebytheimporter'

sultimateconsumers,isalsoboundbythegovernmentoftheimportingcountrytoimpose.Accordingly,theexportermustbetheindirecttaxonexportgoodsshallbereturned.So,theexporttaxrebateiswidespreadimplementationoftheprincipleofindirecttaxationterritorialism.

2.2AnalysisofexporttaxrebatefromtheAngleofnationaltreatment

Nationaltreatmentprincipleemphasizesthefairtaxburdenandfaircompetition.Accordingtothisprinciple,acountry'

sdomestictax,indirecttax）systemforimportsanddomesticsamegoodsunderthesametax,sowidelytoindirecttaxesonimportedgoods.Inthiscase,ifacountryexportsnorefundorreturnisnotcomplete,theexporterofexportgoodswhenenteringtheimportermarketduetotheindirecttaxwillbeleviedagainimporter,leadingtotheexportertoexporttoothercountries'

marketgoodstooktwoindirecttaxes,isanexporterofindirecttax,theotherisaimporterofindirecttaxes,theresultsincreasetheexportingcountriesthecostofgoodsexportedtoforeignmarkets,weakeningitsmarketcompetitiveness.Fortaxrefundonexportgoods,therefore,istoeliminatediscriminationagainstexportcommoditytax,conformstothefaircompetitionofthemarketeconomyandtheobjectiverequirementofthefairtaxburden.2.3fromtheanalysisoftherelationbetweenimportandexporttaxrebates

Withimporttaxrevenuetoensurethattheexporttaxrebatespendingthatmeasuresfortheadministrationofimportandexporttaxtofinancialbalancebasedontheimportedproductsanddomesticproductsatthesametaxcompetitioninthedomesticmarket,canmakethecountrycollectstothecorrespondingtaxrevenue,notonlyconformstotheprincipleofnationaltreatment,canalsoplayadualroleofprotectingfinancial,inpartonthedistributionoffinancialresources,toraise,prizeintothelimitofthevirtuouscycle.Exporttaxrebates,ontheotherhand,isbeneficialtoreducethecostofexportscompetitiveness,expandexports,increasingforeignexchangeearningability,createconditionsfortheimportofforeignexchange.

3Thetheoreticalfoundationoftheexporttaxrebate

3.1Thetaxequitytheory

Theconnotationoftaxfairnesstheorymainlyincludesthefairtaxburden,taxeconomicfairnessandsocialjusticethreeaspectsofcontent.Ininternationaltrade,becauseofcommoditypricedifferencebetweendifferentcountries,eachcountryatthesametimeasaresultofthelimitationofmaterialandtechnicalconditions,theneedtoimportsomeproducts,sotheinternationaldivisionoflaborandtradespecialization,canefficientallocationofresourcesintheworld,andtoimprovethetradingcountriesnationalwelfare.Butascountriesinthecommoditycirculationprocessofindirecttaxesimposedbydirectlyconstitutethecostofthegoods,haveadirectimpactonthepricesofgoodsandinternationaltrade.Sotheexporttaxrebatesystem.

Asakindofreflecttheinternationalpracticeoftaxfairness,exportproductsistomakethepriceexclusiveoftaxtoentertheinternationalmarket,itavoidsthecross-borderflowofgoodsdoubletaxation,protectfaircompetition;

Atthesametimemaketheallocationofresourcesundertheconditionofthesimilartotheconditionoffreetradereachedanidealstateoftheoptimalconfiguration.

3.2Thetaxefficiencytheory

Taxefficiencyisreferringtoasfaraspossiblelittletaxcostasfaraspossiblebigtaxrevenue.Taxrevenuenotonlyincludestherighttoobtainfiscalrevenue,butalsoincludingduetotheadjustmentoftaxtooptimizetheindustrialstructure,improvetheefficiencyoftheallocationofresources,promotethedevelopmentofsocialeconomicstabilityandtheecologicalbalanceandproducedthepositiveeffectofthe"

indirectbenefits"

.Taxcostincludesnotonlythetaxcollectionandmanagementfees,includefortaxonsocialandeconomicregulationandproducenegativeeffects（effects）ofthe"

indirectcosts"

.Throughtaxcostandtaxrevenueratiocanmeasurethetaxefficiency.Theadministrativeefficiencyofexporttaxrebates,i.e.,pointsoutthatthemouthdrawbackmanagementauthorityandotherrelevantmanagementagenciescomparedwiththoseofexitdrawbackmanagementcost.Taxrebatemanagementcost,thesmallertheproportionofexittaxrefunds,thehighertheadministrativeefficiencyofexporttaxrebates,ontheotherhand,thelowertheadministrativeefficiencyoftheitsexporttaxrebateis,inturnaffecttheenterprise'

seconomicbenefit.

3.3Theoryofmacroeconomicregulationandcontrolmeans

Macroeconomicregulationandcontrolmeansoftheoryofmeaningisthatthetaxasthemainbodyofthestateonthedistributionofthesurplusvalue,itsinevitableroleintheprocessoftheeconomy.Therefore,countriesshouldhavetheconsciousnesstousetaxasameansofmacroeconomicregulationandcontrol,reasonabletaxpolicyscientifically,promotethebalanceoftotalsupplyandtotaldemandandtherationalizationofindustrialstructure.Nationalindustrialpolicyoveraperiodoftimewillaffecttheexporttaxrebatepolicyformulation,forsomeexportproductsatthesametimeencourageorrestrictthetaxrebatepolicywillalsobereflected,soastorealizetheroleofthetaxrevenuelever.Startingfromthenationalindustrialpolicy,taxcontrolfunctionsintofullplay.Thedifferenceontheonehand,thetaxrateadjustmentreflectsthecountry'

sindustrialpolicy.Newpolicyaccordingtothedifferentproductinternationalcompetitionanddomesticdemandsituation,thestructuraladjustmentofexporttaxrebates,taxrebatesonexportsgoodsdiscrimination,willbeconducivetotheexportproductsstructureandtheoptimizationandadjustmentofindustrialstructure.

4Foreignexporttaxrebatesystem

4.1TheexporttaxrebatesystemofFrance

Franceisoneoftheworld,thefirstcountriestoimplementVATontheexporttaxrebatepolicyalsoaccumulatedawealthofexperience.Onthemechanismofinvestigationonexportgoods,Francehastypicalsignificance,reflectstheworldinthesuccessfulexperienceofexporttaxrebates