出口退税政策探析——彻底退税的可行性及出口退税政策发展方向

出口退税政策探析
—彻底退税的可行性及出口退税政策发展方向
 
摘要
   出口退税本是一项体现税收公平、防止双重征税的税收制度，并且在理论上与大部分的国际实践中亦有着“彻底退税”的“中性原则”共识。而中国出口退税的实施历程确处于经常性的变动之中，我国自1985年4月1日开始实行全面出口退税以来, 出口退税制度的次大的变革和多次调整。而这一系列的变动和调整到底出于什么动因，我国的出口退税制度与税制结构、外贸体制、财政能力、外贸政策及汇率之间存在着怎样的联系，相比于世界上其他国家相对稳定的出口退税制度我国的出口退税制度为何如此多变？通过对这些因素的探析，希望对现行的出口退税制度的问题进行剖析，认识到现行体制下彻底退税的不可行，及出口退税政策应有的对策及发展方向。
 关键词：出口退税 税制结构  汇率制度

An Analysis of the export tax rebate policy - the feasibility of complete tax rebates and export tax rebate policy improvement direction
 
Abstract
The export tax rebate is a tax return system to ensure the fairness of taxation .In theory and most international practices also has a consensus of “complete rebate," which reflects neutral principle of taxation. But the policy of China's export tax rebate is really in the process of frequent changes .In China, the implementation of comprehensive export tax rebates has begun since April 1, 1985 .From then to now, the policy has gone through several changes and adjustments. Why it changes so frequently compared to the relatively stable foreign VAT rebate policies? How is the relationship between export tax rebate policy and fundamental tax structure ,foreign trade system, public financial capacity, foreign trade policy and exchange rate system？
Through analysis of these factors，we can know well of the existing export tax rebate system, analyze related problems and recognizing that completely tax rebate is not feasible in the current system, the measures to consummate the system, and the reasonable improvement direction.
Key words： export tax, rebate fundamental tax structure, exchange rate system

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