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On Export Vat Refund Mechanism Over Sino-EU Trade

Author: YueDiYan
Tutor: HeZhiHui
School: Southwest University of Political Science
Course: Legal
Keywords: Export VAT refund Tax preference EU WTO regulations
CLC: D922.22
Type: Master's thesis
Year: 2011
Downloads: 67
Quote: 0
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Abstract


April 17th 2010, based on the application of The European Association of Fine Paper Manufacturers, European Commission launched a anti-subsidy investigation against China’s coated fine paper, which is EU’s first anti-subsidy investigation against China’s products and only four months later, September 16th, EU also launched another anti-subsidy investigation against China’s wireless wide area networking modems. These two cases indicated that EU didn’t use anti-subsidy investigation against China has already became history.Europe has already overtaken America as China’s No. 1 trade partner since last September and China is now the European Union’s second trading partner behind the USA and the EU’s biggest source of imports by far. Under the environment of economic globalization, the trade frictions between EU and China is becoming increasingly intense when EU and China reached a closer and closer cooperation in both trade and other aspects. Within these trade frictions, China’s tax preference is one the most important argumentative issues. Anti-dumping measure was EU’s first choice, however as the new measure’s occurrence in this issue, especially the VAT system, deserves a more serious discussion.EU is one of the most well developed region engages in VAT issue. This dissertation is trying to find out the reason of the upgrading trade frictions, based on the tax mechanisms both within EU and China, and find out the defects of China’s tax legislations and structure. Then give my opinion on perfection of this issue. In my point of view, the upgrading trade friction caused both by domestic reasons (the defects of China’s tax system) and external reasons (the global economy crisis and protectionism’s revival based on the crisis). I will illustrate what’s our problems, how to fix these matter and finally give my advises on how to cope with these questionings.

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CLC: > Political, legal > Legal > Chinese law > Finance Act > Tax Law
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