有效利用出口退税政策促进对外贸易健康发展

Effective Use of Export Tax Rebate Policy to Promote the Health

出口退税政策是世界各国普遍采用的一种促进对外贸易发展的手段,在2007年爆发全球金融危机后,中国出台了包括提高出口产品退税率的一系列经济复苏计划,以最大限度地降低危机对中国经济的影响。从出口退税的理论基础入手,回顾了中国出口退税政策的发展历程,分析了出口退税政策调整对对外贸易的影响,探讨了出口退税率调整对中国外贸行业的影响,并提出了利用出口退税促进对外贸易发展的相应对策。

Export Tariff Rebates Policy is the method generally adopted by countries around the world to enhance the development of foreign trade.After 2007 financial crisis,China unveiled a series of economy recovery plan include the increase of export tariff rebates rate to reduce the impact of crisis on Chinese economy uttermost.Through the introduction to fundamental theory of export tax refund,this essay reviews the history of Chinese export taxation rebates policy＇s development,analysises the impact of adjustment of export tariff rebates policy to foreign trade,discusses the impact of adjustment of export taxation refund to Chinese foreign trade industry,and gives some recommendations that take advantage of export tariff rebates policy to enhance the development of foreign trade.