出口退税研究的宏观视野——兼谈我国出口退税政策的设计

Macro Observation of Export Tax Rebate

出口退税受一国经济体制、贸易策略、外汇政策、财税制度等诸多因素的影响。只有将出口退税纳入宏观视野,综合考虑各项因素,恰当地给出口退税定位,才能使设计出的制度符合我国国情。文章分析了宏观背景下出口退税的影响因素,并对如何完善我国出口退税政策提出了自己的建议。

Export Tax Rebate is influenced by many factors, such as economic system, trade strategy, foreign exchange policy, public finance policy and tax system of one country. Macro observation of Export Tax Rebate is necessary and those factors must be considered in designing export tax rebate system. The paper analyses factors that influence Export Tax Rebate, and puts forward suggestions on how to perfect the policy of Chings export tax rebate.