1994年以来出口退税率的过度调整及其原因

On the Over-adjustment of Export Rebate since 1994 and Its Causes

考察中国出口退税率变化的基本情况,可以发现1994年以来出口退税率调整存在过度倾向。从表面来看,调节出口规模、减轻中央财政压力和支持产业结构调整等多重政策目标是出口退税率过频过大调整的原因,但是问题的根源还主要在于出口贸易调控工具的有限性、出口退税负担机制改革的不彻底以及产业结构调整政策体系的不健全。

By researching basic situations of changes of export rebate rate in China,we find that it has been somehow over-adjusted since 1994.The overadjustment of export rebate rate are only superficially attributable to its multi policy targets including adjusting export scales,reducing financial pressures of central government and supporting industrial structure adjustment.Root of the issue lies in limited tools for export adjustment,incomplete rebate burden allocation reform and unsound policy system for industrial structure adjustment.