出口退税对外贸出口影响的分析

Analysis on the Influence of Tax Refunds on Export Trade

研究了出口退税的理论依据,出口退税与外贸出口的互动影响;分析了出口退税对外贸出口增长、外贸出口的产业结构、外贸出口方式、外贸出口竞争格局的影响。提出了实行弹性的出口退税率制度,取消出口退税指标管理,完善中央和地方分担出口退税的机制,逐步实行征退一体化的出口退税管理办法,深化外贸体制改革,推行外贸代理制的政策建议。

By studying the theoretical basis of tax refunds for export and the interplay of tax refunds and export trade, as well as by analysing the influence of tax refunds on export trade＇s growth, industrial structure, export mode and competitive pattern, some policy suggestions are put forward： implementing flexible tax refund rate; abolishing quota management of tax refunds; perfecting the sharing system of tax refunds between the central and local governments; gradually integrating the levy and refund system; deepening the restructuring of foreign trade; and promoting the agency system of foreign trade.