出口退税率与汇率变动关系

On the Relationship between Changes of Export Rebate Rate and Exchange Rate

本文分析了退税率及汇率变动对出口的影响是否相似、是否存在相互替代关系,以及两者对出口影响的机理、效果,两者的相互关系和差异。在此基础上,本文探讨了随着人民币汇率制度改革的不断深化,在更加灵活的汇率制度下,我国出口退税政策应如何调整和完善,才能更有效地发挥其对贸易经济的促进作用。

The appreciation of RMB has been an attention by the international world in the recent years. While keeping RMB exchange rate stabilized relatively, the government has changed the export rebate rate accordingly, Through analyzing the economic influence of the alternation of export rebate rate and exchange rate, this paper probes into the effect of the mechanism and policy on export, and further puts forward the suggestion of improving our export rebate system.