当前中国出口退税率调整对出口额的影响研究

Current Export Tax Rebate Rate Adjustment on the Impact of Exports

随着全球经济的复苏,今年第一季度中国对外贸易恢复性增长势头良好。以中国为应对2008年金融危机造成的出口下滑,国家再度提高出口退税率作为研究背景。通过对出口退税率和出口额关系进行回归分析,得出出口退税率对出口额影响显著,以评价出口退税政策的客观效果。然而,强化提高劳动密集型产业的退税率,不利于中国出口产业结构的调整,而且退税率频繁变动,会干扰企业正常的经营决策。进而提出建立合理的、较为稳定的退税制度,促进中国经济增长方式转变和产业结构的升级,实现党中央可持续性发展的战略方针。

With the global economic recovery,the first quarter of this year,renewed growth of China＇s foreign trade maintained good momentum.In this paper,our response to the financial crisis of 2008 caused the decline in exports,the State again raised export tax rebates as a research background.Through the export tax rebate rate and the regression analysis of the relationship between exports,export tax rebate rate obtained significant effect on exports in order to evaluate the objective effect of export tax rebate policy.However,the strengthening raise tax rebates for labor-intensive industries,is not conducive to China＇s exports of industrial restructuring,and the frequent changes in tax rates,would interfere with the normal operation of business decision-making.Then put forward a reasonable and relatively stable tax system,promoting China＇s economic growth mode and upgrading the industrial structure,to achieve sustainable development strategy and the CPC Central Committee.