论WTO视角下我国出口退税制度的完善

摘要中国的出口退税制度从1985年正式实施以来，对于鼓励和扩大出口创汇、优化资源配置、推进企业成长发展、拉动国民经济起到了十分重要的作用，作为税收体系的一个重要组成部分的出口退税制度已成为包括中国在内的大部分国家调节外贸进出口的重要手段。本论文首先从WTO在税收中性原则指导下对出口退税制定的较为系统的规制出发，阐述了出口退税的基础理论及出口退税遵循的基本原则，为出口退税制度的分析奠定了理论基础；其次，详细介绍了中国出口退税政策的历史沿革、现状和存在的问题，并对产生这些问题的原因进行了分析；最后，对中国出口退(免)税政策完善，从完善法律体系、稳健政策体系、规范运行机制及高效管理体系四方面提出解决问题的可行性建议。7240
关键词出口退税历史沿革现状完善措施
毕业论文外文摘要
Title    Perfecting China’s System of Export Rebates    from the Perspective of WTO
Abstract
Since the formal implementation of China's export rebate system in 1985, it plays a very important role in encouraging and expanding export income, optimizing resource allocation, promoting enterprise development and boosting national economy. As an important part of the tax system, the export rebate system has become important means to regulate foreign trade import and export for most of the countries, including China. This paper first expounds the basic theory about the export tax and the basic principles that the export tax follow from the angle of WTO’s more regulation system for export tax rebates under the guidance of tax revenue neutral principle. After laying a theoretical foundation for export tax rebate system analysis, then we introduce the history in export rebate policy, the present situation and the existing problems in details. At the same time, we analyze the causes of the problems. Finally, to perfect our export tax refund (exemption) policy, we put forward some feasibility suggestions for solution from the following three aspects of regulation: improving the legal system, steadying the policy system, standard operation mechanism and efficient management system.
Keywords export rebates historical reform present situation feasibility suggestion
目   次
1   绪论.1
1.1   研究背景1
1.2   研究目的1
2 WTO关于出口退税的系统规制和理论依据.2
   2.1 WTO于出口退税的系统规制.2
   2.2 WTO关于出口退税的理论依据.3
   2.3 出口退税的合理限度5
   3 中国出口退税制度的历史沿革 5
   3.1 探索阶段（1950年至1984年）5
   3.2 发展阶段（1985年至2003年）6
   3.3 完善阶段（2004年至今）8
   4 中国现阶段的出口退税政策存在问题.10
   4.1 出口退税立法不够健全.10
   4.2 出口退税政策不够稳定.10
   4.3 出口退税体制不够合理.12
   4.4 出口退税管理有一定缺陷.12
   5 国际通行的出口退税做法借鉴.13
   5.1 改革退税管理机构，实现征退一体化.13
   5.2 精简退税程序，提高退税效率.14
   5.3 退税方式的灵活多样化.14
   5.4 构建信息共享及协作管理体系.15 论WTO视角下我国出口退税制度的完善:http://www.751com.cn/jingji/lunwen_5107.html