摘要
随着中国劳动力成本的逐步上升、环境补偿与资源定价机制的完善以及人民币的持续升值,单纯依靠成本优势扩大出口拉动经济增长的模式难以持续。由于中国税制结构的特殊性,通过"差别待遇"的出口退税政策促进出口结构的调整有利于经济发展方式的转变。
With China＇s gradual increase in labor costs, improvement of environmental compensation mechanism and resources pricing mechanism, and continuing appreciation of the RMB Yuan, it is difficult for the country to keep its economic growth simply by export expansion based on the cost advantages. For the special nature of China＇s tax system, the differential treatment of its export rebate policy can be used to promote China＇s export structure adjustment, and that is conducive to the transformation of the economic development mode.
出处
《税务研究》
CSSCI
北大核心
2008年第7期41-44,共4页
基金
中国社会科学院重点课题<中国财权事权分配机制与运行模式研究>的阶段性成果
关键词
出口退税
经济增长方式
国际收支失衡
Export rebate Economic growth mode Imbalanced international revenue and expenditure
