人民币汇率制度和出口退税政策的演变及政策评价

Evolution and Evaluation of RMB Exchange Rate System and Export Tax Rebate Policy

汇率制度和出口退税政策一直是开放经济体对外经济制度的重要组成部分,是有效调节出口贸易最重要的两种政策手段。中国的人民币汇率制度和出口退税政策经历了计划经济体制时期、经济转轨时期、社会主义市场经济体制初步确立时期、亚洲金融危机时期、全球经济危机时期六个发展阶段,其中1978—1993年人民币汇率的贬值对出口的促进作用较为明显,1994—2010年出口退税成为影响出口的重要因素。目前,随着人民币渐进升值,出口退税成为影响出口和产业结构调整的重要政策工具。

Exchange rate regimes and export tax rebate policy are important parts of foreign economic system of the opening economies,and are the two most important policy instruments efficiently regulating the export and trade.RMB exchange rate system and export rebate policy in China have experienced six periods,which are the planned economy period,economic transition period,the preliminarily-established period of socialist market economy,Asia financial crisis period,and global economic crisis period.During 1978-1993,the devaluation of RMB exchange rate played an obvious role in promotion of export,while during 1994-2010,export rebate became an important factor affecting export.At present,with the continual RMB appreciation,export rebate has become an important policy instrument of affecting export and industry structure adjustment.