The Study On Export Tax Rebate Policy Of Service Trade In China In The Era Of Post-"Replacing Business Tax With VAT"

Many countries have long used export tax rebate policies to promote their trade development,while the export tax rebate policy has been recognized by the WTO.Since China began to implement the export tax rebate policy,this policy has played a very important role in promoting the development of goods trade in China.However,the service trade of our country still suffers from the serious trade deficit,the service of traditional low value-added service is relatively small and so on.To solve the problem of trade development of these services,an effective method is to accelerate the construction of the tax refund system for service trade in China.Along with our country to implement the tax reform of paid VAT tax reform enters a period of policy optimization of finished "camp to add" era,all service projects began to be impose value added tax,this for the development of Chinese service trade export rebates policy has laid a solid foundation.At present,how to optimize the existing service trade export tax rebate policy to promote the development of China's service trade is an urgent problem to be solved.In this context,this paper mainly studies the problems and optimization of the tax rebate policy for service trade in the era of "replacing business tax with value-added tax".The first part is mainly on the definition of related concepts,and the existing research literature review,on the one hand,involving the concept and range of clear,on the other hand,to find out the shortcomings of existing studies,and then puts forward the relative innovation research content.The second part mainly studied the present situation of the development of China's service trade at present,from the perspective of tax system,the service trade development in our country has many problems and export tax has much to do,if you want to develop trade in services in China power must optimize service trade export tax rebate system.The third part is mainly about the current service trade export tax rebate policy analysis and analysis,through the policy to find out China's current service trade export tax rebate policy.In the fourth part,from the perspective of practice,two typical cases are selected to analyze the existing tax risks in the export tax rebate of service trade.In addition,it analyzes the difficulties in the practical problems such as foreign contracting engineering,enterprise restructuring and collection.The fifth part of foreign trade in services carding summed up experience of export tax rebates in developed countries,through comparison and analysis on the practice of service trade on the export tax rebate system construction is summarized for the development of our country export tax rebate international experience.The sixth part analyzes our country in the "camp to increase" export tax rebates for trade in services,put forward the direction of policy optimization,as well as the enterprise the present problem of dealing with export tax rebate policy of some opinions and Suggestions.