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n means, it can be seen as a kind of taxation of goods as a precondition indirect expenditure, but not in violation of international conventions and international fair competition. Exports duty-free export of goods is exempt from turnover tax payable, generally refers to exports of goods exempt VAT payable on the export sector. The taxpayer, as long as they can prove that the goods were exported goods, you can enjoy tax exemption under the preferential tax regulations, eliminating the need to fulfill the obligation to pay taxes.

Although the political, economic, historical and traditional differences in national tax systems are not the same, but the drawback of this trade policy in developing countries in the world when executed with the same principle.

(A) the principle of fair taxation. Same goods in different countries, ranging from the level of the tax burden, this international tax differences between international trade will inevitably lead to different amounts of export goods tax, leading to national products in the international market can not be fair competition. The way to eliminate this effect, is in accordance with international practice, to export goods have been returned to their indirect tax. Back on the implementation of export goods duty-free exports of goods is to ensure fair competition in international trade the basic requirements.

(2) the principle of territorial management. National indirect taxes are in accordance with the principle of territorial management and policy formulation. Various independent sovereign state, have enjoyed the tax completely independent autonomy, including the taxing power and reduction, exemption, refund rights. States to carry out macro-control on the domestic economy and the development of tax policy only applies to domestic production and consumption of goods, to export goods not apply. Therefore, in accordance with the principle of territorial management of indirect taxes, value added tax and consumption tax regulations of the exemption of tax only applies to Chinese territory, does not apply to overseas. For consumer goods in China to achieve, including in the foreign production of consumer goods enter the territory of our country, our exercise of taxing power; goods for export to foreign countries, without prejudice to the interests of other countries under the premise that China will refund or exemption its domestic taxes paid or payable, and then enter the country about the tax system and the relevant provisions of the tax. This ensures that consumers buy goods, the amount of indirect tax equal to each other, which reflects the principle of fair competition.

(3) tax principles. Zero tax rate refers to the production of export goods have to be paid indirect taxes to zero. "Zero rate" principle is, "How much tax levy, how much tax refund." According to "zero rate" principle, in order to export goods in the domestic tax burden actually paid or refunded to exporters, it can not tax the price in the international market for fair competition, and promoting the development of foreign trade.

(4) macro-control policy. Export tax rebates macro-control principle is the functional role through the tax to be embodied. Countries to develop export refund policy is in line with international practice, but also reflects the country's economic policies. For example,本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。