完善我国出口退税法律制度的思考

Reconsideration of Improving China's Legal Regime for Tax Rebate of Exports

我国的出口退税法律制度在促进出口、平衡国际收支、调节经济结构、有效配置资源、保护和发展民族工业、维护国家经济利益、推动外贸体制和税收征收管理体制改革、提高企业经济效益等方面发挥了积极的作用。目前,针对我国高额贸易顺差导致的国际收支不平衡问题,有学者质疑出口退税制度是否应该继续存在下去。对此,有必要根据我国经济发展和出口退税法律制度的现状,分析出口退税法律制度的必要性,找出出口退税法律制度中存在的问题,并提出相应的完善对策。

The 30 years＇ development of China＇s legal regime for tax rebate of exports has played a vital role in promoting exports, balancing international payments, adjusting economic structures, improving efficiency in resources distribution, protecting and developing national industries, upholding national economic interests, propelling institutional reforms of foreign trade and taxation administration, and strengthening enterprises＇ economic benefits. However, at present, due to the existence of high favorable balance of trade in the country leading to imbalanced international payments, some scholars have doubts about the continuation of the existing tax rebate regime for exports. The paper analyzes, based on the status quo of both economic development and the present tax rebate regime, the need of further improvement of the regime and then addresses the issues available with according recommendations for improvement.