出口退税的政策目标选择及其发展含义

Policy Goal of Export Rebates:Sciection and Development Significace

出口退税是一项各国普遍接受的贸易政策,但由于各国情况的差别,所起的作用并不一样。发展中国家的特殊条件使得该政策在实施的过程中出现了诸多特别的后果,实际上是发展中国家落后的一个表现而已。从发展的意义上,一个国家的出口退税政策效果向中性意义的回归,意味着一个国家社会经济发展的进步,不仅是财富总量的积累,还有资源配置效率的提升。

Export rebates is a universally adopted policy,but it plays different roles in countries.Developing countries have achieved many speical results from the implemention of the policy for their particular situations.This actually displays the backward of the countries.In the perspective of development,the return of the result of exprot rebates policy to a neutral significance will mean the progress of the society and economy of a country.This return will not only accumulate wealth,but also raise the efficiency of resource allocation.