| Exportation goods tax return (exemption) is value-added tax and consumes tax levied at the circle of internal production and sale, to which the government returns the tax for the exported goods in international trade. It is a widely received tax method by all the countries in the world, which is normally used in international trade business, with a view to encourage equity and competition of exportation goods. Since 1985, in which our country applied the system of exportation tax return, the system promoted the development of outside trading. But no negatively, nowadays the system of exportation tax return of our country exists many problems, especially when it is practiced in daily works. At the same time, theory field have different viewpoints about it. A fledged exportation tax return system should include the theory of exportation tax return, the policies of exportation tax return, and the running mechanism, which could undertake the policies of exportation tax return normally. The theory of exportation tax return is the base of the system; the policies comprise the core of the system. To run the exportation tax return system fully and normally, we have to establish a whole and fledged running protecting mechanism other than the theory and policies. This article will try to start from the research of the theory and policies of exportation tax return, discuss the generating background, the running theory, and the impact of exportation tax return. Secondly the article will analyze the existing problems according to the condition of our country' s exportation tax return system. On the bases of that, I will discuss the future reform direction of our country's exportation tax... |
