出口退税与对外贸易失衡

Export Rebate System and Foreign Trade Unbalance

税制结构的差异有可能导致商品税的"彻底退税"而演变成事实上的出口补贴。如果综合考虑宏观税负、出口占GDP比重、外贸顺差、外商投资企业所得税优惠、增值税抵扣范围和征收范围、增值税分享体制和出口退税分担机制等因素,我国现阶段出口退税政策与对外贸易失衡、内需不足、出口结构之间有着密切的关联。

It is possible that the differences of various tax system structures would lead the existent export rebate system become actually a form of export subsidy. This paper analyzes several macro- and micro-factors round the export rebate system such as tax burden,proportion of export in GDP, trade surplus, preferential income tax of foreign-funded enterprises,value-added tax deduction and taxation scope, value-added tax sharing system and current export rebate system. It is finally concluded that the existent export rebate polices for China correlate closely with its trade unbalance, domestic demand deficiency and export structure.