提高出口退税率对我国出口企业效应的实证分析

Empirical Analysis about the Effect That Raising Export Tax Rebate Rate Had Brought to Our Export Enterprise

2008年爆发的国际金融危机对我国出口造成较大冲击,使得出口贸易增长速度下降。中国政府为了应对金融危机对出口的影响,七次上调出口退税率,以推动陷入萎靡的出口增长。通过对2008-2009年相关数据进行计量模型分析,表明出口总值与出口退税额存在正相关关系,同时也揭示出出口退税过程中存在欠退税等问题。因此,政府应该致力于出口退税制度的完善和改革,构建稳定的出口退税机制以利于我国企业更好地参与国际竞争;出口企业应该提高自身的创新能力,加快产品升级换代,提高经营管理水平,积极开拓国外新市场和拓展国内市场。

Our export was impacted seriously by financial crisis happened in 2008,which had resulted in slowing down increment speed of export.In order to weaken the influence from financial crisis,our government has raised export tax rebate rate for seven times,which can promote export increasing.With analyzing related data from 2008 to 2009 through econometrics model,positive correlation between export and export tax rebate has been verified and the problem such as export tax rebate owning has been found at the same time.Therefore,our government should devote itself to improve export tax rebate regime which will help our enterprise take part in international competition preferably.Export enterprise should improve their creative ability,promote update of product,enhance management and develop foreign and domestic market actively.