摘要
出口退税政策调整产生效果的前提是退税率调整首先必须要对行业出口产生影响。本文对纺织服装行业退税率调整与行业年度和月度出口数据分别进行了(格兰杰)因果关系检验,发现退税率调整对行业出口的影响最多只能维持半年,长期来看,退税率的改变与行业出口间不存在统计意义上的因果关系,因而退税率的频繁调整是无益的,应向应退尽退的中性出口退税政策回归。
In this paper,I make a causal test of drawback rate adjustment of textile and clothing industry and annual and monthly export data,and find out that there is not causal relationship between changes of drawback rate and industry exports.Therefore,the frequent adjustment of drawback rate is not beneficial.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2010年第6期57-63,共7页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
