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出口退税政策,是一个国家为增强出口商品的竞争力而运用财政手段,将出口商品中所含的间接税部分或者全部退还给出口商,使得出口商品以含部分税或者不含税的价格进入国际市场所实施的项政策。出口退税政策对鼓励出口发挥了重要作用,但是我国的廉价商品经常遭到反倾销调查;对美贸易持续不断的顺差;外汇储备的直线上升,以及我国各级财政都出现赤字,许多专家学者都因此而提出取消出口退税。本文试图通过理论分析和对我国出口退税状况的实证研究,探讨出口退税与出口贸易量的关系,从而为我国的出口退税政策提供参考。
The export tax rebate policy is a country that uses financial means to increase the competitiveness of its exports by returning some or all of the indirect taxes contained in the exported goods to the exporters, so that the export goods enter the international market with partial or no tax. The policy implemented by the market. The export tax rebate policy has played an important role in encouraging exports, but China’s cheap goods are often subject to anti-dumping investigations; the continuing trade surplus with the United States; rising foreign exchange reserves, and fiscal deficits at all levels in our country, many experts and scholars therefore And proposed to cancel the export tax rebate. This article attempts to analyze the relationship between export tax rebates and export trade volume through theoretical analysis and empirical research on China’s export tax rebate status, so as to provide reference for China’s export tax rebate policy.