摘要
运用干预分析方法的研究结果表明,此次出口退税率的调整对机电产品和高新技术产品出口都有显著的负影响。因此,建议在保护产业和鼓励出口的政策方面,要进行有差别、有层次的政策选择,并尽量减轻政府的负担。
Research findings by the way of intervention analysis show that a striking negative infuence for machinery and electrical appliances and high and new technical products by adjusting the rate of export tax rebate. Therefore, different policies should be made in protecting industries and encouraging exports and the government burden should be released as well.
出处
《税务与经济》
CSSCI
北大核心
2005年第5期16-19,共4页
Taxation and Economy
关键词
退税率
机电产品
高新技术产品
干预模型
the rate of export tax rebate
machinery and electrical appliances
high and new technical products
intervention model
