出口退税外文文献翻译最新译文3000多字

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作者：Steinberg D

标题：Comparative Study of Export Tax Rebate

期刊：Comparative Political Studies；第5卷，第6期，页码：71-82

原文

Comparative Study of Export Tax Rebate

Steinberg D

Abstract

The export tax rebate is refers to the country to enhance export commodity price competition ability, by the tax department will refund the goods contained in the form of indirect tax paid exporters, which exports to the price after tax breaks into a policy system to participate in the international market competition. As an export promotion, export tax rebates aimed at improving international competitiveness of the product, has the characteristics of one-way function, easy to control, and on the understanding of export tax rebates, we emphasize it more is a kind of international practice rather than any special tax breaks. Practice has proved that the export tax rebate for encouraging and expanding export, optimizing the allocation of resources, promote the development of firm growth, boosting the national economy has played a very important role.

Key words: Export tax rebate; The international comparison; Theoretical basis

1 Introduction

Export tax rebate is according to the relevant provisions of the national tax law by tax authorities, will have the customs declaration before the departure of export goods in export production and circulation of each link domestic value added tax or consumption tax and other indirect taxes already paid taxes, a preferential tax refund for export enterprises system. The purpose of the export tax rebate is with no tax price for export commodities to enter the international market, to ensure the competitiveness of export products. Export tax rebate as a fiscal incentive mechanism, the export encouragement policy and macroeconomic regulation and control policy, support export is an important means, in line with WTO rules, is the world a basic

measures to boost the growth of foreign trade, many WTO members widely used, is the international practice in line with WTO rules. Directly affect the export tax rebate system reform of national finance income, industrial structure and economic development. According to WTO rules, member countries can implement of domestic exports drawback, but the maximum drawback cannot exceed exports has levied taxes at home, in this range, each member can need according to its own economic development and national finance to bear ability, determine the appropriate level of export tax rebates.

2 The development and status quo of study on theory of export tax rebates

With the continuous development of economic theory, the study of export rebate in advance. Modern economics theory of export tax rebates, sums up the main has the following several aspects:

2.1 From the indirect tax territorialism principle analysis of export tax rebates

From the perspective of the tax revenue legal export tax rebate is the value-added tax and consumption tax refund indirect taxes. And indirect taxes as a pass on tax, while it is on producers and circulation enterprises, but in fact is borne by consumers eventually. So the world is generally accepted that the indirect tax collection by final consumers belongs to countries or regions, namely the dependency of the indirect tax principles or indirect tax jurisdiction principle. A nation's citizens only take its indirect tax on the consumer goods, not liable for other countries on the consumer goods of indirect taxes. An export commodity is not in the exporter of consumer, but the consumption in the country of import. For importer, although is produced by foreign imports, but it is the importer of domestic consumption, its indirect taxes will be borne by the importer's ultimate consumers, is also bound by the government of the importing country to impose. Accordingly, the exporter must be the indirect tax on export goods shall be returned. So, the export tax rebate is widespread implementation of the principle of indirect taxation territorialism.

2.2 Analysis of export tax rebate from the Angle of national treatment

National treatment principle emphasizes the fair tax burden and fair competition. According to this principle, a country's domestic tax, indirect tax) system for imports

and domestic same goods under the same tax, so widely to indirect taxes on imported goods. In this case, if a country exports no refund or return is not complete, the exporter of export goods when entering the importer market due to the indirect tax will be levied again importer, leading to the exporter to export to other countries' market goods took two indirect taxes, is an exporter of indirect tax, the other is a importer of indirect taxes, the results increase the exporting countries the cost of goods exported to foreign markets, weakening its market competitiveness. For tax refund on export goods, therefore, is to eliminate discrimination against export commodity tax, conforms to the fair competition of the market economy and the objective requirement of the fair tax burden. 2.3 from the analysis of the relation between import and export tax rebates

With import tax revenue to ensure that the export tax rebate spending that measures for the administration of import and export tax to financial balance based on the imported products and domestic products at the same tax competition in the domestic market, can make the country collects to the corresponding tax revenue, not only conforms to the principle of national treatment, can also play a dual role of protecting financial, in part on the distribution of financial resources, to raise, prize into the limit of the virtuous cycle. Export tax rebates, on the other hand, is beneficial to reduce the cost of exports competitiveness, expand exports, increasing foreign exchange earning ability, create conditions for the import of foreign exchange.

3 The theoretical foundation of the export tax rebate

3.1 The tax equity theory

The connotation of tax fairness theory mainly includes the fair tax burden, tax economic fairness and social justice three aspects of content. In international trade, because of commodity price difference between different countries, each country at the same time as a result of the limitation of material and technical conditions, the need to import some products, so the international division of labor and trade specialization, can efficient allocation of resources in the world, and to improve the trading countries national welfare. But as countries in the commodity circulation process of indirect taxes imposed by directly constitute the cost of the goods, have a

direct impact on the prices of goods and international trade. So the export tax rebate system.

As a kind of reflect the international practice of tax fairness, export products is to make the price exclusive of tax to enter the international market, it avoids the cross-border flow of goods double taxation, protect fair competition; At the same time make the allocation of resources under the condition of the similar to the condition of free trade reached an ideal state of the optimal configuration.

3.2 The tax efficiency theory

Tax efficiency is referring to as far as possible little tax cost as far as possible big tax revenue. Tax revenue not only includes the right to obtain fiscal revenue, but also including due to the adjustment of tax to optimize the industrial structure, improve the efficiency of the allocation of resources, promote the development of social economic stability and the ecological balance and produced the positive effect of the "indirect benefits". Tax cost includes not only the tax collection and management fees, include for tax on social and economic regulation and produce negative effects (effects) of the "indirect costs". Through tax cost and tax revenue ratio can measure the tax efficiency. The administrative efficiency of export tax rebates, i.e., points out that the mouth drawback management authority and other relevant management agencies compared with those of exit drawback management cost. Tax rebate management cost, the smaller the proportion of exit tax refunds, the higher the administrative efficiency of export tax rebates, on the other hand, the lower the administrative efficiency of the its export tax rebate is, in turn affect the enterprise's economic benefit.

3.3 Theory of macroeconomic regulation and control means

Macroeconomic regulation and control means of theory of meaning is that the tax as the main body of the state on the distribution of the surplus value, its inevitable role in the process of the economy. Therefore, countries should have the consciousness to use tax as a means of macroeconomic regulation and control, reasonable tax policy scientifically, promote the balance of total supply and total demand and the rationalization of industrial structure. National industrial policy over a period of time will affect the export tax rebate policy formulation, for some export

products at the same time encourage or restrict the tax rebate policy will also be reflected, so as to realize the role of the tax revenue lever. Starting from the national industrial policy, tax control functions into full play. The difference on the one hand, the tax rate adjustment reflects the country's industrial policy. New policy according to the different product international competition and domestic demand situation, the structural adjustment of export tax rebates, tax rebates on exports goods discrimination, will be conducive to the export products structure and the optimization and adjustment of industrial structure.

4 Foreign export tax rebate system

4.1 The export tax rebate system of France

France is one of the world, the first countries to implement V AT on the export tax rebate policy also accumulated a wealth of experience. On the mechanism of investigation on export goods, France has typical significance, reflects the world in the successful experience of export tax rebate system operation. Export tax rebate into the daily management of value added tax, tax and tax rebates are carried out by the same department, to avoid the levied retreat more problems. With sluggish return gold system, the tax authority is not handle export tax refund in time to pay the delay back to the enterprise. France's tax authorities to avoid default, refundable corporate tax is usually do first drawback, after inspection. If upon inspection found to have recovered, double fines, and back 10 years to overhaul, if the circumstances are serious shall be investigated for criminal responsibility to the personnel. The French rules in the investigation on export goods. For the export of goods, services and technology, to benefit from V AT, at the same time can be returned to the input tax.

4.2 Britain and Greece's export tax rebate system

Britain, the two countries to enjoying export tax refund of goods (services) without limit, value-added tax law, the two countries every to export goods and services to the customers outside the European Union or other EU member states to provide the goods all can enjoy treatment of investigation. For can enjoy export tax rebates, the scope of the provisions of the two countries more widely than in China, Britain and Greece rules not only all kinds of export commodity exporters (service)

can enjoy export investigation, and provisions of foreign tourists and the domestic procurement of goods entry foreign businessmen can enjoy investigation and apply for export tax refund for export. Britain, the two countries have introduced the standard V AT, there is no other make a set of "rebates" approach, the export tax rebates, on, are calculated according to the statutory tax rate.The export tax rebate main operating mode is "no, crediting and return", namely, export enterprises exporting goods, the link to enjoy duty-free, from the link in the enterprise other taxes paid output tax deduction (including import value-added tax (V AT), granted tax deduction fraction. In addition, British professional EXPORT company (EXPORT HOUSE purchasing export also practice "tax-free procurement" mode of operation. Greece to export production enterprises to implement "exemption, crediting and return:" implements "tax-free procurement" for foreign trade companies export, the export business, with a year of foreign trade companies, provide to the local tax authorities to prove that the customs of the export performance of the previous documents, approved can get duty-free buy exports this year.

4.3 The German export tax rebate system

Germany's tax management and tax management is together, tax management is simple, mainly rely on the powerful tax management, make the export goods before export each link basically can do tax timely in accordance with the law. At the same time, relying on the customs export cargoes, price, quantity, quality, specifications, varieties of strictly controlled, issued by the export goods declaration form and investigation on export goods with the tax authorities to actively cooperate with. Germany's export goods subject to export goods customs inspection department and the export goods customs management department to confirm the goods have been exported, and sealed by the two departments on export goods declaration, to apply for investigation by this tax. If the tax authorities to export goods declaration form in doubt, contact the customs may at any time. If in doubt, in terms of the settlement of exchange can also be departments query to the bank.

4.4 Export tax rebate system of Spain

Spain the basic content of export tax rebates and France are the same, refund of

tax of value-added tax, duties. Unlike France, Spain in the national export tax rebates indicators stated in the annual budget, just not to local distribution index. Spain says annual exports in more than $150000, exporters can declare tax refund. Exporters can apply for a monthly tax rebates, non-professional exporters can only apply for once a year. Companies export refund, need to fill in the declaration form, the content includes: the current sales to domestic and European Community in other countries, the European Union countries outside of the goods price and output tax, current occurrence and carry forward the input tax of the previous period, payable after deduction calculation, tax refund, etc. In addition to the declaration form, the company does not need to provide other documents can be refund.

译文

出口退税制度比较研究

Steinberg D

摘要

出口退税是指国家为增强出口商品价格竞争能力，由税务部门将商品中所含的间接税退还给出口商，从而使出口商品以减免税收后的价格进入国际市场参与竞争的一种政策制度。作为一项出口鼓励政策，出口退税旨在提高产品的国际竞争力，具有调节职能单向、易控制的特点，而且在对出口退税的认识上，我们更多地强调它是一种国际通行做法而不是什么特殊的税收优惠。实践证明，出口退税对于鼓励和扩大出口创汇、优化资源配置、推进企业成长发展、拉动国民经济起到了十分重要的作用。

关键词：出口退税；国际比较；理论基础

1引言

出口退税是由税务机关根据本国税法有关规定，将已报关离境的出口货物在出口前生产和流通各环节已经缴纳的国内增值税或消费税等间接税税款，退还给出口企业的一项税收优惠制度。出口退税的目的在于使出口商品以不含税价格进入国际市场，保证出口产品的竞争力。出口退税作为一项财政激励机制、出口鼓励政策和宏观调控政策，是国家支持外贸出口的一个重要手段，符合世贸组织规则，是世界各国促进对外贸易增长的一项基本措施，被WTO诸多成员广泛应用，

是符合世贸组织规则的国际通行做法。出口退税制度改革直接影响到国家财政收入、产业结构和经济的发展。根据WTO规则，各成员国可以对本国出口产品实行退税，但退税的最大限度不能超过出口产品在国内已征的税款，在此范围内，各成员国可以根据自身的经济发展需要和国家财政承受能力，确定恰当的出口退税水平。

2出口退税理论研究的发展与现状

随着经济理论的不断发展，对出口退税的研究也在不断前进。现代经济学关于出口退税的理论见解，归纳起来主要有如下几方面：

2.1从间接税属地主义原则分析出口退税

从税收法理角度看，出口退税所退还的增值税和消费税是间接税。而间接税作为一种转嫁税，虽然它是对生产者和流通企业征收，但实际上是由消费者最终承担的。因此世界各国普遍认为间接税的征收应由最终消费者所属国或地区征收，即间接税的属地主义原则或间接税管辖权原则。一国公民只承担本国对其所消费的商品征收的间接税，而没有义务承担其他国家对其所消费的商品征收的间接税。出口商品并不是在出口国消费，而是在进口国消费。对于进口国来说，尽管进口商品是由国外生产的，但它是在进口国境内消费，其间接税必然由进口国的最终消费者所承担，也必然由进口国政府征收。据此，出口国必须将其对出口商品征收的间接税予以退还。所以，出口退税是各国普遍实施间接税属地主义原则的具体体现。

2.2从国民待遇角度分析出口退税

国民待遇原则强调的是公平税负、平等竞争。根据这一原则，一国国内税(间接税)制要求进口商品与国内同种商品承受相同的税负，所以各国普遍要对进口商品征收间接税。在这种情况下，如果一国出口商品没有退税或退得不彻底，则出口国出口的商品在进入进口国市场时由于会被再征收一次进口国的间接税，从而导致出口国出口到他国市场的商品承担了两份间接税，一份是出口国征收的间接税，另一份是进口国征收的间接税，结果增加了出口国出口到他国市场的商品的成本，削弱了其市场竞争力。因此，对出口商品实行退税，是消除对出口商品的税收歧视，符合市场经济平等竞争、公平税负的客观要求。

2.3从进出口的对应关系分析出口退税

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