太原理工大学学报：社会科学版
太原理工大學學報：社會科學版
태원리공대학학보：사회과학판
Journal of Taiyuan University of Technology(Social Sciences Edition)
2013年
3期
60~64
,共null页
商品归类 出口退税 归类一致
商品歸類 齣口退稅 歸類一緻
상품귀류 출구퇴세 귀류일치
product classification; export tax rebates;the consistency of classification
2012年版的出口退税率文库,对部分出口商品的征退税率进行了修订,其中对脱水蔬菜的归类编码及税率进行了调整,调整后的结果在国内激起一片波澜。文章以此事件为切入点,从合理性与合法性两方面剖析了目前我国存在的同一商品归类结果不同的现象,指出商品归类的不一致会给我国法治带来的种种危害,并给出了相应的解决路径。
2012年版的齣口退稅率文庫,對部分齣口商品的徵退稅率進行瞭脩訂,其中對脫水蔬菜的歸類編碼及稅率進行瞭調整,調整後的結果在國內激起一片波瀾。文章以此事件為切入點,從閤理性與閤法性兩方麵剖析瞭目前我國存在的同一商品歸類結果不同的現象,指齣商品歸類的不一緻會給我國法治帶來的種種危害,併給齣瞭相應的解決路徑。
2012년판적출구퇴세솔문고,대부분출구상품적정퇴세솔진행료수정,기중대탈수소채적귀류편마급세솔진행료조정,조정후적결과재국내격기일편파란。문장이차사건위절입점,종합이성여합법성량방면부석료목전아국존재적동일상품귀류결과불동적현상,지출상품귀류적불일치회급아국법치대래적충충위해,병급출료상응적해결로경。
According to the 2012 edition of the export tax rebate rate library,tax rebate rates on some exported goods were revised. Among those, the classified coding and tax rate of the dehydra- ted vegetables were adjusted, which resulted in the domestic uneasiness. The paper takes this event as the starting point, analyzes the phenomenon that the same goods have different classifica-tion results from two aspects of reasonableness and legality, points out that the inconsistency of product classification will bring about various harms to ruling by law in China and presents the corresponding solutions.
