服务贸易出口退税研究  

Research on Export Tax-Refund of Trade in Services

作　　者：霍建国[1] 高耀松 刘迪玲 

机构地区：[1]商务部国际贸易经济合作研究院 [2]上海国际经济贸易研究所

出　　处：《科学发展》2011年第7期28-45,共18页Scientific Development

摘　　要：当前,服务贸易蓬勃发展日益成为各国贸易竞争的新领域和世界经济增长的新引擎。我国在服务贸易发展潜力巨大但相对于货物贸易仍明显滞后的情况下,把传统的主要针对货物贸易的出口退税政策扩大到服务贸易,势在必行。服务贸易出口退税符合WTO基本原则,是国际通行的做法,有很多国际经验值得借鉴。我国服务贸易出口退税政策的制订,在遵循属地管理、征退对等等四项原则的前提下,可实现扩大出口规模、优化出口结构;减轻财政压力、平衡财权事权;平衡国际收支、优化产业结构的总体目标。据此,提出实现服务贸易退税政策目标的路径和对策。The booming trade in services has increasingly become a new area of trade competition among countries and the new engine of world economic growth. China has huge potential for the development of trade in services but still lagged behind goods trade. It is imperative to expanding the export tax - refund policy to trade in services. Export tax - refund of trade in services is in line with basic principles of WTO. And a lot of international experience is worth learning from. Meanwhile, China＇s service trade export taxrefund policy has a good foundation. In compliance with the four principles mainly composed of local management and so on, the policy will help to realize the overall objectives of expansion of exports and optimization of export structure, reduction of fiscal pressure and balance of powers, balance of international payments and optimization of industrial structure. Accordingly, the related policy measures are proposed.

关 键 词：服务贸易 出口退税 国际贸易 

分 类 号：F063.1[经济管理—政治经济学]