改革与战略
改革與戰略
개혁여전략
Reformation & Strategy
2012年
2期
76~78
,共null页
出口退税 零税率 非中性退税
齣口退稅 零稅率 非中性退稅
출구퇴세 령세솔 비중성퇴세
export tax refund; zero-rate; non-neutral export tax refund
出口退税是国际惯例和国际税收协调的基础。取消出口退税抑或＂零税率＂中性退税都不是我国当前阶段的恰当选择。从西方国家早期出口退税学说和实践中可以发现,以英国为代表的西方国家并非从一开始就执行零税率出口退税政策,非中性退税政策更有利于维护一国贸易利益。我国应坚持遵行非中性出口退税原则,科学调整退税率和退税商品种类以推动外贸发展方式转型。
齣口退稅是國際慣例和國際稅收協調的基礎。取消齣口退稅抑或＂零稅率＂中性退稅都不是我國噹前階段的恰噹選擇。從西方國傢早期齣口退稅學說和實踐中可以髮現,以英國為代錶的西方國傢併非從一開始就執行零稅率齣口退稅政策,非中性退稅政策更有利于維護一國貿易利益。我國應堅持遵行非中性齣口退稅原則,科學調整退稅率和退稅商品種類以推動外貿髮展方式轉型。
출구퇴세시국제관례화국제세수협조적기출。취소출구퇴세억혹＂령세솔＂중성퇴세도불시아국당전계단적흡당선택。종서방국가조기출구퇴세학설화실천중가이발현,이영국위대표적서방국가병비종일개시취집행령세솔출구퇴세정책,비중성퇴세정책경유리우유호일국무역이익。아국응견지준행비중성출구퇴세원칙,과학조정퇴세솔화퇴세상품충류이추동외무발전방식전형。
Export tax refund is a kind of international common practice and the requirement of international tax cooperation.Neither cancellation nor executing zero-rate refund policy is proper for China.Taking Britain as representative of western countries,its early stage theories and policy practice showed that it didn＇t carry out the zero-rate tax refund policy at the beginning,and non-neutral differential refund policy was more helpful to maintain national interest.Our country should adhere to and scientifically formulate non-neutral tax refund policy to promoting the transformation of our foreign trade development mode.
