China's export goods tax rebate (Exemption) system is a special tax system formed on the basis of many years' practice and referring to the international practice.Compared with other tax systems, this new tax system has the following main features:
Income refund behavior
Tax revenue is a form of participating in the distribution of surplus products in national income in accordance with the law in order to meet the social public needs.As a specific tax system, the purpose of tax refund (Exemption) of export goods is different from other tax systems.It is a kind of revenue refund or tax reduction behavior that the state returns the turnover tax of export goods to the enterprise after the goods are exported, which is obviously different from the purpose of other tax systems to raise financial funds.
The single nature of regulating function
China's tax rebate (Exemption) on export goods is intended to enable enterprises' export goods to participate in international market competition at a price excluding tax.This is a policy measure to improve the competitiveness of enterprise products.Compared with the two-way adjustment functions of other tax systems, such as the coexistence of encouragement and restriction, and the coexistence of income and exemption, the tax rebate (Exemption) of export goods has the characteristics of single regulation function.
An international practice within the scope of indirect tax
Many countries in the world implement indirect tax system. Although their specific indirect tax policies are different, all countries are consistent in the implementation of "zero tax rate" for export goods in the indirect tax system.In order to implement the "zero tax rate" principle of indirect tax on export goods, some countries implement tax exemption system, some countries implement tax refund system, and some countries implement tax refund and tax exemption system at the same time. The purpose is to refund or exempt the indirect tax on export goods, so that the export products of enterprises can participate in the international market competition without indirect price.The tax rebate (Exemption) policy of export goods is closely related to the tax system of various countries. Without the tax system, the tax rebate (Exemption) policy of export goods will lose the specific basis