摘要
反倾销退税制度在贸易救济领域起着平衡各方利益的重要角色,从中性税收理论和WTO立法精神来看,它都是不可或缺的。退税制度在反倾销法律体系中具有特定含义,我国反倾销实践起步较晚,退税法律制度还需要完善,主要包括立法中相关用语的修改,退税客体的进一步明确等内容。
Refund rules play an important role in balancing the interests between related parties in the field of international trade relief. In view of tax theory of neuter and WTO spirits, refund rules are required. Refund has a given meaning in legislation. With the late coming of our country＇s anti-dumping practice, refund rules need some time to be mature.
出处
《当代法学》
北大核心
2006年第2期83-88,共6页
Contemporary Law Review
关键词
反倾销
退税
立法
完善
anti-dumping
refund
legislation
perfection
