摘要
本文首先回顾了我国出口退税政策的历史沿革,并从中归纳出我国出口退税政策的基本特征。其后,从出口贸易量、出口产品结构和国家外汇储备等方面,分析了出口退税政策对我国外向型经济的影响。
This paper first reviews the history of export rebate policies in China, by summarizing some basic features of this policy. After that, it makes a comprehensive analysis on impacts of the export rebate policy on export-oriented economy in China, from such aspects as the volume of export trade, the structure of export product and the foreign exchange reserve.
出处
《涉外税务》
CSSCI
北大核心
2009年第5期14-17,共4页
International Taxation In China
关键词
出口退税
退税率
出口贸易
产品结构
外汇储备
Export rebate Rebate rate Export trade Product Structure Foreign exchange reserve
