我国出口退税政策的可持续性研究

A Study on the Sustainability of China’s Export Rebate Policy

随着中国对外贸易格局的变化,中国的出口退税政策也在不断地调整着。在中国经济转型过程中,出口退税政策除了具有其促进出口的基础功能外,在1997年亚洲金融危机后,部分商品税率的调整,则发挥着调节宏观经济的功能;2004年退税承担主体的调整,减轻了中央政府的财政负担;2007年的税制结构调整,则是为了调节商品出口结构和优化我国产业结构。可持续性出口退税政策的改革,应该是使得出口退税政策有助于经济的可持续性发展。

China has been adjusting its export rebate policy in line with changes in its export mode. After the Southwest Asia Finance Crisis in 1997 and in the period of economic transformation, in addition to promoting export, adjustment of some commodity export rebate rates served to regulate the macroeconomic situation. In 2004, subject adjustment of export rebate lightened the financial burden of the Central Government. In 2007, structural adjustment of export rebate regulates the structure of export commodity as well as the structure of industry. Reforms in the export rebate policy should benefit the country＇s sustainable economic development.