The Research On Port Of Departure Tax Rebate

With the increasing of world trade,as the important measure of Chinese government actively coping with the change of the pattern of world economy is taken by pushing the construction of Shanghai international shipping center,it is imperative to build shanghai Yangshan port into international hub.The state council issued "the opinions about promoting Shanghai speed up the development of modern service industry and advanced manufacturing and the construction of international financial center and international shipping center",port of departure tax rebate became one of the issues concerned most.Drawback is the most concerned issue for the enterprise because tax refund process and management efficiency can directly affect the interests of the export enterprises.Port of departure tax rebate is based on the innovation of the export tax rebate system,that means domestic cargo departure should be sure to send to Yangshan port will be deemed as export and the enterprise can handle export tax refund.When policy was not issued,a lot of foreign trade enterprises in Henan and Shandong in order to get tax refund as soon as possible,choose the Pusan and Singapore port as transit ports.After the policy being issued,the time of tax rebate for enterprises is to be shorten distinctly that attract foreign trade port of export cargo gathered in Shanghai Yangshan port and impact the Pusan port and other international hub port in a certain.In year 2014,the Ministry of Finance,General Administration of Customs,State Administration of Taxation jointly issued on the expanding the scope of the place of tax rebate pilot notice.With the enlargement of the policy applicable scope,the advantage of this policy is self-evident but its problems as well as other factors restricting the policy effect has been highlighted.This article will analyze the place of tax refund policy in five parts.The first part is to overview the port of departure tax refund,including its process,characteristics and applicable scope.The second part is necessity analysis including three aspects.Firstly,the port of departure tax rebate promotes international trade development.Secondly,the policy is to further promote the construction of international shipping center.Thirdly,the policy is advantageous to the national implementation of macroeconomic regulation and control of shipping markets to promote balanced economic development.In the third part,it analyzes that the port of departure tax rebate adapts to World Trade Agreement,SCM agreement and Chinese law.It includes that to comply with the transparency principle of the WTO rules,it is need to make comprehensive regulation of the system in the form of law or administrative rules to strengthen the authority and stability of the system and the potency.In addition,this paper holds that this system does not constitute export subsidies and is consistent with the SCM agreement.State Administration of Taxation,Customs and the Ministry of Finance issued specific details of this system,therefore,the system is legal.The fourth part puts forward the system mainly exists the following problems:the low legislative level;loopholes in tax regulation and customs supervision;superposition of port system shrinks the system value;narrow applicable range;not fully take into account the benefit of transport enterprise.The fifth part is to make some suggestions to perfect port of departure tax rebate,including:adjusting the system into the value added tax law in order to improve its legislative level;formulating regulations and realizing information sharing so as to optimize the tax regulation;intensifying punishment and clearing inspection standards are to improve customs supervision;regulating the legislation of bonded area makes sure the system to play an advantage;expanding the scope of system;improving system operation to benefit the shipping companies.