对外经济均衡、产业结构升级与我国出口退税政策调整

Balance in outward-going Sector, Industrial Structure Upgrading and Export Rebate Policy for China

出口退税是调整一国内外经济均衡的一项重要财政政策,出口退税政策应该服务并服从于一国的对外经济均衡状况而不是某个特定的产业。在对外经济失衡的时候,出口退税政策应该优先处理外部经济失衡问题,它的基本特征是高的、泛的、无差别的出口退税率;在对外经济均衡的时候,出口退税政策应该重点处理出口产业结构的优化和升级问题,它的基本特征是低的、有选择的、有差别的出口退税率。历史上,我国的出口退税政策主要用于调节对外经济失衡,在当前我国对外经济"超均衡"格局下,出口退税政策应该强调利用差别出口退税率加快国内出口产业结构的调整、优化和升级。

The export rebate policy is an important fiscal instrument for a country to coordinate its foreign and domestic economy. Such a policy should serve and subordinate to its balance of outward-going sector nationwide instead of a specific industry for any given country. When the outward-going sector is out of balance, the export rebate policy should be applied preferentially with a higher, non-selective and non-differential export rebate rate. Otherwise, the export rebate policy with a lower, selective and differential rebate rate should be used mainly to optimize and upgrade the export-oriented industrial structure. Historically, the Chinese export rebate policies have been used mainly to adjust its outward-going unbalance. However, China＇s entire outward-going sector is super-balanced at present, its export rebate policy should play an active role in speeding up the adjustment, optimization and upgrading of its export-oriented industrial structure with a differential rebate rate.