诱致性变迁:出口退税机制改革与贸易结构性变化  

Induced-Innovation: The Reform of Tax Refund and Structural Change of Trading Constitution

作　　者：严才明[1] 

机构地区：[1]上海财经大学公共经济管理学院

出　　处：《财贸经济》2005年第12期31-35,共5页Finance & Trade Economics

摘　　要：出口退税机制改革实施一年来,由于“核定基数超额比例自负”的财政负担 体制和地区间外贸出口动态发展以及增值税多环节多次征的矛盾,改革诱发了政府间转 嫁超基数出口退税负担额的动机,征退税率差也引起了同一出口产品在不同贸易方式间 的利益不均,制度变迁又给了地方和企业新的获利机会,一系列的诱致性制度变迁还将导 致出口贸易结构的失衡。本文以为,现行增值税条件下出口退税要跳出“谁出口谁负担” 的改革思路,建立将进口环节税全部用于出口退税、节余结转、不足再按国内增值税收入 比例分摊的负担体制。The implementation of tax refund system in 2004 has motivated inter-government transfer of tax burden associat- ed with excessive export tax refund. The difference of imposing rate and refunding rates also give rise to interest imbalance while institutional innovation made it possible for local governments and enterprises to seek benefits from it. Besides, a series of systems innovation would also result in disequilibrium of trading constitution. This paper suggests that, under the current VAT system, tax refund practice should no longer stick to the principle of 'Tax burden by exporter', instead, the central government should use all importing tax income for tax refund , shortage in case may be covered by local governments in proportional to their domestic VAT income.

关 键 词：出口退税 诱致性变迁 贸易结构 制度变迁 

分 类 号：F812.42[经济管理—财政学]