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2 thoughts on “"Analysis of export tax refund in foreign trade". As detailed”
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Specialty, write a dissertation! Intersection Grateful
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1. The basic principles of export cargo refund (exemption) tax
Export cargo refund (exemption) tax is an integral part of the national overall tax system. The principle of efficiency including taxation mainly refers to the role of taxation on the effective operation of the economy; the principle of fairness, that is, the principle of taxation to promote national income re -distribution of fairness; the principle of fiscal principle, that is, taxation must ensure the national government's fiscal revenue; the principle of legal system, that is, taxation, Determine the way and methods of legalization. However, due to the limitations and focus of the export tax refund, it also has its own inherent follow principles, including:
(1) The principle of international practice, that is, the principle of fair tax burden r r
The so -called international practice principles refer to a sovereign state in order to promote the development of foreign economic and trade activities when participating in international economic and trade activities and international division of labor. Due to the differences in politics, economy, history, and traditions of various countries, the tax systems of various countries are different. Some countries take direct tax as the main tax, some countries take indirect tax as the main tax, while some countries do not implement the indirect tax system, and the tax burden of the same goods in different countries is also high or low. For international tax differences, for international trade, the tax burden of exported goods is inevitable, so it cannot compete fairly in the international market in the international market. To eliminate this impact, in accordance with international practice, it must be refunded (exempt) the indirect tax levied by the country in accordance with international practice.
(2) The principle of territorial territorial management
The so -called territorial management principles, also known as territorial principles, refers to the economic behavior of one country in its territory (field). The rights are under the jurisdiction of the country's tax law. This principle of determining the scope of the jurisdiction based on the concept of regional concept is called the principles of territorial management. An independent sovereign country enjoys complete autonomy in terms of taxation, including taxation and tax reduction. For exported goods, on the premise of not harming the interests of other countries, a state's right to decide to refund or levy taxes paid in China for the export of goods exported by the project. This is a concrete manifestation of national sovereignty, and the international community must respect this. The circulation taxes of countries around the world are formulated in accordance with the principles of territorial management. The tax exemption regulations in my country's VAT and consumption tax regulations are only applicable to China, not abroad. Therefore, the corresponding export tax refund is of course applicable to territorial management principles.
(3) The principles of how much and how much return
The so -called levy and how much refund is to refund all the circulation tax burden of export tax refund goods to exporters, because If there are too many refund and no thorough tax refund, it will affect the competitiveness of my country's goods in the international market, which is not conducive to the export of goods. Conversely, if the levy is less, the export tax refund has become a disguised financial subsidy, losing the original significance of export tax refund, and at the same time, it will also cause international trade disputes, which will be retaliated abroad, which is also not conducive to the export of goods in my country. Therefore, the establishment of this principle has determined a boundary in terms of export tax refund. According to this principle, the actual tax rate may be lower than or higher than the nominal tax rate.
(4) The principle of macro regulation
Ifs when formulating export cargo refund (free) tax policies, it must meet the international practice of export cargo refund (exemption) tax, but also The country's economic policy must be reflected, that is, the principle of macro -control through the function of taxation. If the export of goods exports to the small -scale VAT taxpayer is generally not refundable, but for some traditional goods purchased, considering the large proportion of exports and its special factors for production and procurement, the tax refund is specified. In order to protect the production and development of traditional export goods in my country; for precious goods such as gold jewelry, jewelry and jade, the tax refundable tax refund of the export of operating enterprises is specified. The situation can effectively prevent export tax evasion; to a few goods that have a large number of exports and international restrictions or prohibitions from exports due to large international and domestic differences, and goods that are not included in the financial management of export enterprises are not available. Tax refunds to regulate the profits of export goods and prevent the outflow of resources.
. The characteristics of export cargo refund (exemption) tax
(1) Export cargo refund (free) tax is a kind of income refundable behavior
The law stipulates that funds are raised from national income for mandatory, freely, and fixedly, that is, a form of the distribution of remaining products in national income. The general characteristics of the export cargo refund (exemption) as a specific system and the general characteristics of taxation are different. It is an income refund of the indirect tax levied by the domestic links after the export of the goods. It is just the opposite of the purpose of taxation funds.
(2) Export cargo refund (exemption) taxes have a single nature of regulating function
Export cargo refund (exemption) tax, which allows my country to export goods from the tax without tax price Cost participation in international market competition is a policy measure. It compares the two -way regulating function of encouragement and restrictions in the collection system, revenue and deduction, and has the characteristics of encouragement and reduction of single regulation functions.
(2) Export cargo refund (exemption) tax is an international practice in the field of indirect tax
countries that implement indirect tax systems. The specific indirect tax policies are different. However, as far as the zero tax rate in the indirect tax system is concerned, countries are consistent. In order to implement the zero tax rate of exported goods indirect tax, some countries adopt a tax -free system, and some countries adopt a tax refund system. The purpose is to refund the export goods or levy indirect tax exemption to achieve the purpose of participating in the international market competition at the purpose of export goods that do not contain indirect tax burden. In the specific regulations of countries and countries, there are no specific basis for leaving the tax collection system and exported goods.
. The role of import and export tax
(1) Export cargo refund (free) tax is a powerful measure to encourage domestic goods to participate in international competition
r The action of the zero tax rate is to avoid dual taxation on exported goods. The basic principle of VAT is that the tax is eventually borne by consumers. The final consumer of exported goods or labor is the buyer of the importer, and the importing country should tax such buyers. If the zero tax rate is not implemented on exports, dual taxation will inevitably cause double taxation. At the same time, zero tax rate is also an important measure to promote the development of international trade. The zero tax rate not only avoids the VAT in the final export stage, but also uses tax refunds to make export goods or labor services without any taxes. Entering the international market with tax -free prices will improve the competitiveness of domestic products. Of course, export tax refund can also be implemented when levying other circulation taxes, but it is difficult to refund accurate taxes. Therefore, the implementation of the export tax refund policy is in line with international practices, which is of great significance for promoting the development of my country's market economy and the integration of China and the international economic cycle.
(2) Import and export tax policy is an important economic means for the country to regulate the macro economy. It effectively promotes the healthy and stable development of the national economy
Taxation is an important economic leverage to regulate the national economy With the pace of international economic integration and the acceleration of China's entry into the WTO process, the international trade economy as part of the national economic reorganization has grown rapidly, and its driving effect is increasingly significant. Therefore, how to adjust the import and export tax policy in a timely manner under market economy conditions to effectively promote the healthy and stable development of the country into an important part of the government's macroeconomic management. From the historical process of export goods refund (exemption) tax policies introduced in the next section, we can see that import and export taxes have different regulatory effects on the national economy during the period. In recent years, the economic soft landing policy and active fiscal policies implemented by the state in recent years have made significant adjustments to import and export tax policies in a timely manner. It played a very important role.
) The comprehensive implementation of the import and export tax policy has promoted the development of my country's foreign trade
The country of tax refunds on export goods, so that export goods entered the international market at no tax price, which enhanced exports to export exports, which strengthened exports The competitiveness of goods has mobilized the enthusiasm of foreign trade enterprises, and the export trade volume has increased significantly in succession. Not only that, because the export tax refund is to determine the amount of tax refund with the depth of the processing of export goods, it has greatly promoted the optimization of exported commodity structures, and the quality of export trade has also been greatly improved. From 1993 to 1997, the export of finished products in my country has developed rapidly at an average annual rate of 18.5%, and its proportion of total exports increased from 81.8%in 1993 to 86.9%in 1997; primary product exports increased at low speeds, with an average annual growth rate of growth. 7.1%, the proportion of the proportion dropped from 18.2%in 1993 to 13.1%in 1997. In the industrial finished product, due to the high degree of processing of electromechanical products, the policy of priority tax refund has been implemented. The exports have developed significantly. The average increase of 24.9%in 1991-1997 By 32.5%in 1997, it exceeded textiles and became my country's first category of exported products. Therefore, the export tax refund policy has become one of the most important means of regulating export trade in my country, and it has a role in the development of foreign trade.
(4) Cooperating with the reform of the foreign trade system, promoting import and export enterprises to improve economic benefits
Since the reform of the economic system, the reform of the foreign trade system has been at the forefront. The State Council decided to levy the tax on imported goods, refund the taxes that the exported goods should be refunded to the enterprise, clarified the relationship between the country and the enterprise, broke the "big pot rice" system, promoted foreign trade enterprises to operate independently, negatively made profit and loss self -profit and loss , Self -development and self -restraint the transformation of the operating mechanism, and gradually establish a modern enterprise system, under the implementation of new foreign trade systems such as the stock system, agency system, and development of production enterprises in foreign trade enterprises, because the survival of the enterprise is closely related to economic benefits, the survival of the enterprise is closely related to economic benefits. Therefore, foreign trade companies not only pay attention to the expansion of import and export scale, but also pay great attention to the improvement of economic benefits. According to statistics, the total profit of the national foreign trade system in 1993 was 10.897 billion yuan, and in 1994 it was 11.907 billion yuan. In recent years, due to the adjustment of national policies, profits have been reduced, but foreign trade enterprises have always started from the principle of benefits, strived to tap internal potential, make full use of existing tax policies and other related policies to vigorously reduce costs, thereby becoming increasingly fierce In international and domestic competition, it has been continuously developed.
(5) Implement preferential import and export preferential policies, encourage the introduction of advanced technology and equipment, and promote the upgrading of industrial structure
The tax exemption policy has been adjusted many times, but the tax and exemption policy of technological transformation and the reduction of imported equipment for foreign -invested imports is basically stable. In 1997, the import volume of reducing tax reduction was more than 20 billion US dollars, and import value -added tax and consumption tax were reduced by about 30 billion yuan. Regarding the implementation of import encouragement policies, the shortage of national economy and people's livelihood and industrial and agricultural production construction, resource materials and high -tech and complete sets of equipment have maintained a rapid growth momentum. The phenomenon of blind imports has been effectively controlled, promoting industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry and industry be promoted. Upgrade of product structure.
In summary, the development of foreign trade has penetrated into various fields of the national economy, and the promotion role in the development of the national economy has been very obvious. The import and export tax policy is an important part of the macro -control policy. The more important it is to promote the development of foreign trade.
To reduce product production costs, to increase the competitiveness of the same commodities to foreign countries, and inspire the export of enterprises in the country. Degrading similar products in other countries, so other countries will impose tariffs on anti -subsidy. Protecting similar products in the country