黑龙江省应对退税政策调整的产业结构的优化导向

Orientation of the optimization of industrial structure in Heilongjiang province’s response to the adjustment of refunding export-taxes

以我国出口退税制度变迁与黑龙江省对外贸易发展总量、方式的关系及其影响为切入点,并结合近几次出口退税率调整,分析现行退税制度对黑龙江省外贸发展的影响。结果表明现行出口退税制度对黑龙江省外贸发展从宏观和微观两个层面都存在影响。最后提出黑龙江省对应退税政策调整的产业结构优化导向的建议。

This paper analyzes the effects of based on the analysis of the relationship and foreign trade amount,and the recently rate c export taxes refunding on Heilongjiang province＇s foreign trade,which is the effects between the change of export taxes refunding policy and total hanges are taken into consideration as well. The results indicate that the export taxes refunding policy has effects on the development of Heilongjiang province＇s foreign trade from both micro- and macro-aspects. Finally,suggestion of optimization of the industrial structure of Heilongjiang province is made to the adjustment of export taxes refunding policy.