我国出口退税政策的功能定位

An Oriented Research on the Function of China's Export Rebate Policy

本文对我国出口退税政策演变历程进行了回顾,以2004年为界,将我国出口退税政策的调整大致分为两个阶段,分别就不同阶段分析比较出口退税的政策目标和现实效应,得出结论:出口退税政策作为财政政策的适应性工具对出口贸易的影响其实并不如想象的有效。而在市场经济国家,中性税收才应该是政策的基调,因此建议对出口产品彻底退税,以还原增值税中性的本质。

This paper reviews the process evolution of China＇s export rebate policy. It regards the year of 2004 as the boundary line to divide broadly China＇s export rebate policy adjusted into two phases for phased analyzing and comparing their objectives and practical effects, It draws such a conclusion that the export rebate policy, as a tool to adapt to the fiscal policy, has a smaller-than- expected .impact on the export trade, Even in a market economy, its export rebate policy tone appears to be neutral. Therefore, it suggests that the export rebate should be refunded thoroughly to restore the essence of neutral value-added tax.