摘要
本文选取济南为研究对象,以济南经济数据为样本构建计量模型,运用实证分析、图表等方法,系统分析出口退税政策调整对济南出口贸易总量、结构和地方财政的影响,并提出了应对出口退税政策调整的措施与建议。
Through the ways of taking Jinan City as a research object, designing an econometric model based on Jinan City s economic data, and using methods of positive analysis, diagrammatic analysis, this paper analyzes the influence of the adjustment of export rebate policy on the total volume and structure of export trade, as well as local public finance of Jinan City systematically, and eventually puts forward some measures and suggestions to cope with adjustment of export tax rebate policy.
出处
《涉外税务》
CSSCI
北大核心
2009年第11期71-75,共5页
International Taxation In China
关键词
出口退税率
负担机制
经济效应
Export rebate rate Mechanism of burden Economic effect