论WTO视角下我国出口退税制度的完善
关键词 出口退税 历史沿革 现状 完善措施
毕 业 论 文 外 文 摘 要
Title Perfecting China’s System of Export Rebates from the Perspective of WTO
Abstract
Since the formal implementation of China's export rebate system in 1985, it plays a very important role in encouraging and expanding export income, optimizing resource allocation, promoting enterprise development and boosting national economy. As an important part of the tax system, the export rebate system has become important means to regulate foreign trade import and export for most of the countries, including China. This paper first expounds the basic theory about the export tax and the basic principles that the export tax follow from the angle of WTO’s more regulation system for export tax rebates under the guidance of tax revenue neutral principle. After laying a theoretical foundation for export tax rebate system analysis, then we introduce the history in export rebate policy, the present situation and the existing problems in details. At the same time, we analyze the causes of the problems. Finally, to perfect our export tax refund (exemption) policy, we put forward some feasibility suggestions for solution from the following three aspects of regulation: improving the legal system, steadying the policy system, standard operation mechanism and efficient management system.
Keywords export rebates historical reform present situation feasibility suggestion
目 次
1 绪论.1
1.1 研究背景1
1.2 研究目的1
2 WTO关于出口退税的系统规制和理论依据.2
2.1 WTO于出口退税的系统规制.2
2.2 WTO关于出口退税的理论依据.3
2.3 出口退税的合理限度5
3 中国出口退税制度的历史沿革 5
3.1 探索阶段（1950年至1984年）5
3.2 发展阶段（1985年至2003年）6
3.3 完善阶段（2004年至今）8
4 中国现阶段的出口退税政策存在问题.10
4.1 出口退税立法不够健全.10
4.2 出口退税政策不够稳定.10
4.3 出口退税体制不够合理.12
4.4 出口退税管理有一定缺陷.12
5 国际通行的出口退税做法借鉴.13
5.1 改革退税管理机构，实现征退一体化.13
5.2 精简退税程序，提高退税效率.14
5.3 退税方式的灵活多样化.14
5.4 构建信息共享及协作管理体系.15
上一篇：贸易开放度对我国经济增长影响研究