摘要
2008年全球爆发了严重的金融危机,为了能有效应对金融危机,我国出台了一系列的经济刺激政策,其中就包括出口退税政策。自2008年7月以来,中国先后七次上调了部分商品的出口退税率,然而其实际的效果如何,本文应用计量方法进行了实证分析,并得出金融危机下出口退税政策作用是十分有限的。
The severe global financial crisis broke out in 2008. China has adopted a stimulus package including export tax rebate to deal with the crisis. Since July 2008, China has improved the percentage of export tax rebate of some products seven times. The paper makes an empirical analysis to evaluate the effect of export tax rebate policy and finds out that the function of export tax rebate is limited in the financial crisis.
出处
《天津商业大学学报》
2010年第5期63-67,共5页
Journal of Tianjin University of Commerce