兩岸出口退稅差異之個案分析－以台商為例

由於出口可帶來國内的就業機會並創造外匯，出口鼓勵政策已成為世界各國普遍採用的政策。而在出口鼓勵政策中，出口退稅是被各國廣泛採用而又行之有年的政策。而台灣對於出口的營業稅，向來也是採取不分出口品項一律全額退還之前生產流轉各階段營業稅的做法。近二十年來，許多原本主營外銷但生產基地在台灣的公司，因考慮中國大陸土地人力相對便宜，陸續將工廠移至對岸，但中國大陸對於出口的增值稅（等同台灣的加值型營業稅）並不是採取不分品項一律完全退稅的做法。本文針對此台商個案，分析其在台灣申報營業稅的401申報書，以及在中國大陸當地的增值稅並免抵退申報書，進行兩岸出口退稅的差異分析。

關鍵字

加值型營業稅；增值稅；出口退稅；外銷

並列摘要

Because exports can bring domestic employment opportunities and create foreign exchange, export incentives have become a common policy adopted by countries around the world. In the export promotion policy, the export tax rebates are widely adopted in various countries. And Taiwan's business tax on exports has always adopted the practice of refunding the business tax in all stages of production and circulation in advance regardless of the export items. The past two decades, in consideration of the relatively cheap land and labor in mainland China, many countries in Taiwan gradually moved to the other side to operate their factories. But the Chinese mainland for the export of value-added tax (Taiwan's equivalent of the value-added sales tax ) is not the practice of full tax refund regardless of items. Based on this Taiwanese case, this article analyzes its 401 return for reporting business tax in Taiwan, and the local VAT and exemption tax return in mainland China, and analyzes the differences in cross-strait export tax refunds.