中国出口退税政策制度演化的经济效应分析

The Economic Effects of Evolution of Export Tax Rebate System in China

自1994年税制改革至今,中国出口退税制度发生了一系列的制度变迁。而出口退税制度的演变过程对中国的贸易进出口乃至中国经济产生了较明显的影响。本文在前人研究的基础上,重点从外贸出口、政府财政及企业三大方面进行分析,指出中国现行的出口退税制度的调整在整体经济运行的不同层面上发挥的效用之显著;并对今后该制度的改革提出相应的建议,以期对本国对外贸易的发展有所借鉴和启发。

Since 1994,China＇s export tax rebate system has had a series of institutional changes.The evolution of export tax rebate system has made apparent influence on China＇s import and export trade and even the whole economy.Based on some previous studies,by analysis focused on exports,the government finances and enterprises,this paper pointed out that the adjustment to China＇s current export rebate system has exerted profound impact on the different levels of the overall economic performance.And it also made some appropriate recommendations for the reform of this system,so as to give some reference and inspiration to the development of foreign trade in the future.