WTO视角下的我国出口退税制度的完善与发展

作为实现商品在国际市场上公平竞争及国家间税收公平的一种工具,出口退税制度已经成为各国认可或实施的一种税收政策。为了防止成员方滥用出口退税制度,WTO在税收中性原则的指导下,对出口退税制度做了较为系统的规制。实践中,我国出口退税制度仍然存在一些问题。这些问题的存在不仅使我国商品出口成本居高不下,降低了我国出口商品的国际竞争力,而且还容易给其他国家以中国政府操纵出口的口实。十二五期间,我国应在符合WTO规则的前提下,以实现十二五规划为战略目标,以实现外贸结构的优化升级为宗旨,从实行有差别的退税制度,扩大退税范围,将服务业纳入增值税征收范围,建立服务贸易的出口退税制度,遵循WTO制度规范,建立符合WTO条约义务的退税制度等方面完善我国出口退税制度。     

完善我国出口退税政策的思考

我国的出口退税政策经历了一个在调整中不断完善的过程,目前仍存在出口退税率调整过于频繁、负担机制不合理、相关法律法规不健全和出口欠退税严重等问题,需要采取相关措施进一步加以完善。     

骗取出口退税犯罪的手段及认定

出口退税是基于出口免税的前提,对出口产品中包含的已缴纳的增值税、消费税,按照规定的退税率计算后予以退还的一种税收措施。骗取出口退税犯罪是指以假报出口或者通过其他欺骗手段,骗取国家出口退税款数额较大的行为。骗取出口退税犯罪不一定以使用虚假的增值税专用发票为前提,也不一定以假报出口为前提。     

论骗取出口退税犯罪案件的主要手段及侦查对策

骗取出口退税犯罪是我国实行出口退税政策之后出现的一种新的经济犯罪形式。近年来,这种犯罪发展很快且愈演愈,严重扰乱了税收秩序,并使国家蒙受了巨大的经济损失。为此,笔者就骗取出口退税案件的特点、手段及侦查对策谈点看法。     

中国自贸区启运港退税制度的思考

启运港退税实质上是基于出口退税的一项制度创新,即通过改进出口退税程序,缩短退税时间,改善企业资金流通,引导外贸货物聚集特定港口中转出口,促进国家国际航运中心建设,从而实现政府优化港口布局、抢占国际贸易高地的经济宏观调控目的。上海试行启运港退税已经取得了重要成果,同时也存在着一系列问题,需要加以改进。鉴于启运港退税的本质功能和我国沿海港口协调发展的客观需要,启运港退税政策只具有有限的可复制性。     

法政新知

我国调整部分商品出口退税政策我国调整部分商品出口退税政策我国从年7月1日起,调整部分商品的出口退税政策。此次政策调整共涉及2831项商品,约占海关税则中全部商品总数的37%。     

税案惊心

一 葆祥河北进出口集团公司(简称葆祥河北公司)税案,源头在广东潮汕地区. 企业出口货物以不含税价格参与国际市场竞争,是国际上通行的做法.出口退税是对报关出口货物退还国内各生产环节和流转环节按税法缴纳的增值税和消费税,或者免征应纳税额.我国从1988年开始实行出口退税政策,1989年发现第一起骗取出口退税案件,1994年骗取出口退税违法犯罪活动一度猖獗.1995年国家降低出口退税率,税务、海关、外经贸等部门也进一步加强了对出口退税业务的管理,骗取出口退税活动得以遏制.     

论出口退税制度的法理基础--税收中性与税收调控的结合

中性税收,作为针对税收超额负担提出的一项原则,在实践中指导着税制的设计。出口退税是一项国际上通行的税收规则,它既要符合税收中性的要求,又要实现税收的调控职能。我国于2004年1月正式实施的新的出口退税制度既完善了总体税制又体现了国家的产业政策,力图实现税收中性与税收调控的有机结合。     

骗取出口退税案件的侦与防

近年来,我国涉税犯罪日益猖獗。“想要富,吃税务”成了一些不法分子侵吞国家巨额财产的手段。出口退税政策实施以来不法分子骗取出口退税的犯罪屡禁不止,严重干扰了我国出口退税政策的贯彻执行。所谓出口退税是指税务部门向出口商退还出口商品已在国内缴纳的税款,实际上是一种间接的出口补贴。依照国家税务总局的规定,外经贸部与其授权单位批准有出口经营权的出口企业和代理出口的货物,除另有规定者外,可在货物报关出口并在财物上做销售后,凭有关凭证报税务机关批准     

试论避免公司间经济性重复征税的税法完善

消除公司间的经济性重复征税,应该坚持税收中性、适度消除和区分征税这三项原则.<企业所得税法>极大地完善了我国的避免经济性重复征税制度,但依然存在明显不足,主要表现为对与免税收入相关的费用和损失的处理规则不明确;没有规定反避税规则以防止公司间股息免税规定被滥用;间接抵免方法中的核心问题尚不明确.     

流浪乞讨与管制--从贫困救助看中央与地方权限的界定

随着《收容遣送办法》的废止,个人自由权利与社会治安秩序之间的现实冲突比过去更为突显。应转变中央和地方关系的传统思维,在允许地方更多自主权和选择权的同时,更充分地保障公民个人的宪法基本权利。无论是中央和地方关系的法律界定,还是公民权利的宪法保障,都要求建立独立的司法机构以审查地方立法的有效性。     

International aid,trade and investment and access and allocation

International Environmental Agreements: Politics, Law and Economics - The access to goods and their allocation (who gets what, when, where and how) is one of the analytical problems of the 2009...     

Implementing and evaluating crime prevention and control programs and policies

The history of crime prevention and control efforts in the United States has demonstrated little progressive improvement in our ability to deter crime. The major obstacles to implementing effective interventions and policies have been a weak scientific knowledge base about how to prevent crime, the research community's inability to effectively disseminate what is known about the causes of crime and to translate this knowledge into operational programs and policies, and a resistance on the part of practitioners and policy makers to evaluate programs and policies and to use this information in the development of new programs and policies. In the last decade, there have been major advances in our understanding about the causes of crime and we have now demonstrated the effectiveness of selected prevention programs. But there is little evidence that this scientific knowledge is informing current practice or policy. Problems in the dissemination of this information and the resistance to utilizing it remain. These problems are discussed and suggestions are made for addressing them. Our knowledge base remains modest, but it is now sufficient to inform policy and practice. The research community must work to do a better job of disseminating this information and overcoming the resistance to utilizing it before we will be successful in implementing effective crime prevention programs and policies. This revised version was published online in July 2006 with corrections to the Cover Date.     

Accommodation and Satisfaction: Women and Men Lawyers and the Balance of Work and Family

This study of graduates of the University of Michigan Law School from the late 1970s reports on the differing ways that women and men have responded to the conflicting claims of work and family. It finds that women with children who have entered the profession have indeed continued to bear the principal responsibilities for the care of children, but it also finds that these women, with all their burdens, are more satisfied with their careers and with the balance of their family and professional lives than other women and than men.     

油气储运防火安全分析及预防措施

本文主要从设备故障与维护、防静电、动火作业、执行操作规程等几个方面引起的爆炸和火灾进行分析,制定对应的防护措施。提出了以做好设备维护保养、防静电处理、做好防火设计及安全装置、落实动火作业措施及强化安全培训等方面进行综合防控,消除油气储运过程中引起的爆炸和火灾,以实现安全生产。     

Truth and Justice, Inquiry and Advocacy, Science and Law

Abstract. There is tension between the adversarialism of the U.S. legal culture and the investigative procedures of the sciences, and between the law's concern for finality and the open‐ended fallibilism of science. A long history of attempts to domesticate scientific testimony by legal rules of admissibility has left federal judges with broad screening responsibilities; recent adaptations of adversarialism in the form of court‐appointed experts have been criticized as “inquisitorial,” even “undemocratic.” In exploring their benefits and disadvantages, it would make sense to look to the experience of other legal systems.     

真相与正义，探究与辩护，科学与法律

在美国法律文化塑造下的对抗制诉讼制度和科学的调查程序之间存在着紧张关系（tension），在法律所关注的裁决终局性（finality）和科学所追求的持续性纠错（oven—minded fallibilism）之间存在着紧张关系。长期以来，法律界都试图通过可采性法律规则归化科学证言，结果导致联邦法官担负起广泛的审查职责；近期，法庭指定专家的制度实践导致对抗制度做出某些修正，这种制度实践已经被批评为“带有纠问色彩”（inquisitorial），甚至“违背了民主的要求”（undemocratic）。在分析这些制度利弊的过程中，我们有必要考察其他法律系统的经验教训。