出口货物退税计算方法理论与实际差异分析

The Analysis of Difference Between the Theory and the Actuality for Tax Reimbursement Computational Method of Outward Cargo

出口货物退(免)税是国际贸易中通常采用并为世界各国普遍接受,鼓励各国出口货物公平竞争的一种退还或免征间接税的税收措施。但由于各种货物出口前涉及免税情况不同,导致理论与实际的差异。我国对少数货物相应出台有限制出口政策,对增值税一律实行免、抵、退税管理办法,使出口贸易货物退税计算方法进一步得到完善。

Outward cargo to drawback （or tax-free） is widely used in the international trade and also generally accepted by the various countries. It is a revenue measure by way of returning or exempting the indirect tax to encourage countries making fair competition in exporting. But because of the different tax-free situation involves in each kind of cargo exportation, it produces the inconsistent result between the actuality and the theory, causes the theory and the actuality be different. Also China has export restriction policy to the minority cargo. So this circumstance make the increment duty all to implement the method of exempts, counteract and drawback. Finally obtain the further consummation.