再议我国出口退税政策性质和定位

出口退税是国际惯例和国际税收协调的基础。取消出口退税抑或"零税率"中性退税都不是我国当前阶段的恰当选择。从西方国家早期出口退税学说和实践中可以发现,以英国为代表的西方国家并非从一开始就执行零税率出口退税政策,非中性退税政策更有利于维护一国贸易利益。我国应坚持遵行非中性出口退税原则,科学调整退税率和退税商品种类以推动外贸发展方式转型。

Reconsideration on the Nature and Positioning of China's Export Tax Refund Policy

Export tax refund is a kind of international common practice and the requirement of international tax cooperation.Neither cancellation nor executing zero-rate refund policy is proper for China.Taking Britain as representative of western countries,its early stage theories and policy practice showed that it didn’t carry out the zero-rate tax refund policy at the beginning,and non-neutral differential refund policy was more helpful to maintain national interest.Our country should adhere to and scientifically formulate non-neutral tax refund policy to promoting the transformation of our foreign trade development mode.