摘要
本文通过实证分析认为,出口退税政策对出口规模和出口结构具有明显的影响效果,在短期内可将出口退税政策作为我国调节出口贸易的重要手段,但从长期看我国应通过转变出口增长方式和出口结构,以提高出口企业的核心竞争力,保持出口贸易稳定持续发展。
This article points out, through positive analysis, that export tax reimbursement policy has an obvious effect on export trade and has been taken as an important means of regulating China's export trade in short term. However, China should transform the pattern of export growth and export structure in long term in order to enhance the core competitiveness of export firms and keep stable and persistent development of export trade.
出处
《国际商务研究》
CSSCI
北大核心
2009年第6期1-6,共6页
International Business Research
关键词
出口退税
出口贸易
效应分析
export tax reimbursement
export trade
effective analysis