摘要
启运港退税实质上是基于出口退税的一项制度创新,即通过改进出口退税程序,缩短退税时间,改善企业资金流通,引导外贸货物聚集特定港口中转出口,促进国家国际航运中心建设,从而实现政府优化港口布局、抢占国际贸易高地的经济宏观调控目的。上海试行启运港退税已经取得了重要成果,同时也存在着一系列问题,需要加以改进。鉴于启运港退税的本质功能和我国沿海港口协调发展的客观需要,启运港退税政策只具有有限的可复制性。
Port of departure tax rebate is an institutional innovation based on the export tax rebate. By improving the export tax rebate program, it shortens the tax rebate time, improves the enterprise＇ s capital circulation, guides the foreign trade cargo to gather at the specific transit port for export and promotes the construction of international shipping center. Its aim is to realize the optimization of port layout by the government and to seize the international trade high land. The pilot Shanghai port has achieved important results in departure tax rebate, while there are still a series of problems. Tax rebate for the port of departure has only limited replication because of its nature and the need for the harmonized development among the coastal ports in China.
出处
《中国海商法研究》
CSSCI
2015年第1期71-76,共6页
Chinese Journal of Maritime Law
关键词
启运港退税
制度创新
自贸区
tax rebate of departure port
institution innovation
free trade zone
