摘要
出口退税政策是促进我国商品出口的一项重要措施,出口退税率的调整成为调节我国出口商品结构的重要手段。选择纺织品和钢材这两大类近年来出口退税率调整较为频繁的商品,利用计量经济学模型对出口退税率调整对我国出口商品结构的影响进行了实证分析。结果表明:出口退税率的调整对出口商品结构具有一定的优化作用,但是作用有限。
The export tax rebate policy is an important part of China＇s foreign trade policy. In order to address the negative effects of American＇s financial crisis on our export, Chinese government raised the rate of export tax rebate on 1 November and 1 December 2008 respectively. Using econometrics model, this paper analyses the effects of change of export tax rebate rate on export commodity structure in recent years by choosing textiles and steel as examples.
出处
《北京理工大学学报（社会科学版）》
CSSCI
2010年第1期43-46,50,共5页
Journal of Beijing Institute of Technology：Social Sciences Edition
关键词
出口退税率
出口商品结构
实证研究
rate of export tax rebate
export commodity structure
empirical study
