出口退税政策解读.ppt

中国的出口退税政策liuqingdm@“对外贸易是增加我们财富和现金的通常手段……,在价值上,每年卖给外国人的货物,必须比我们消费他们的多。”——托马斯·孟“foreign trade is the engine for growth.”——. RobertsonOutline?Definition?A brief history?Economic effects?FutureMotivation6810121419781983198819931998200320082013year对数化对外贸易额拟合值Motivation?Why China’s export increases so rapidly??The answer–Trade parative advantage?Increasing return to scale–Trade policy?Export promotion–subsidyDefinition?对出口货物退还其在国内生产和流通环节实际缴纳的产品税、增值税、营业税和特别消费税。?1985年3月,国务院正式颁发了《关于批转财政部〈关于对进出口产品征、退产品税或增值税的规定〉的通知》,规定从1985年4月1日起实行对出口产品退税政策。Definition?条件–必须是增值税、消费税征收范围内的货物–必须是报关离境出口的货物–必须是在财务上作出口销售处理的货物–必须是已收汇并经核销的货物Definition?sanctioned by the WTO 不违背WTO规则–The WTO Agreement on Subsidies and Countervailing Measures (SCM, Article ) allows members to provide rebates on export duties as long as the rebate does not exceed the full extent of the duty imposed. –Thus, in contrast to other trade policies such as export subsidies, VAT rebates are sanctioned by the ?sanctioned by the WTO 不违背WTO规则–trade theory implies that a destination-based VAT system with a complete export tax rebate has neutral effects on exports and imports (Feldstein and Krugman, 1990)–a positive relationship between the VAT rebate rate and export volume (Feldstein and Krugman, 1990)Outline?Definition?A brief history?Economic effects?Future