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出口退税机制改革实施一年来,由于“核定基数超额比例自负”的财政负担 体制和地区间外贸出口动态发展以及增值税多环节多次征的矛盾,改革诱发了政府间转 嫁超基数出口退税负担额的动机,征退税率差也引起了同一出口产品在不同贸易方式间 的利益不均,制度变迁又给了地方和企业新的获利机会,一系列的诱致性制度变迁还将导 致出口贸易结构的失衡。本文以为,现行增值税条件下出口退税要跳出“谁出口谁负担” 的改革思路,建立将进口环节税全部用于出口退税、节余结转、不足再按国内增值税收入 比例分摊的负担体制。
Over the past year since the reform of the export tax rebate mechanism, due to the contradiction between the fiscal burden system of “approved base excess proportion and concerted effort”, the dynamic development of export trade between regions and the multiple sign-ons of value-added tax, the reform has induced the export tax rebate burden of the ultra- The tax rebate rate also caused the same export products in different trade between the uneven interests, institutional changes give new opportunities for local and business opportunities, a series of induced institutional changes will also lead to export trade structure The imbalance. This paper believes that under the current VAT conditions, the export rebate should jump out of the reform mentality of “who exports who should bear the burden” and set up a burden system that will use all import link taxes for export tax rebates and surplus carry-over, and then allocate them according to the proportion of domestic VAT revenues.