促进我国外贸发展方式转变的税收政策

The Research on Tax Policy of Promoting the Transformation of China's Foreign Trade Development Pattern

近年来,随着我国市场经济的不断发展,全球化红利为我国带来了巨大的外贸顺差,由此引致国际上要求人民币升值的呼声不断。鉴于国内经济转型与国外要求人民币升值的双重压力,外贸发展方式转变刻不容缓。为更好地推动我国外贸发展方式转变,必须重视人力资本的作用,而综合型的税收优惠政策则是夯实人力资本基础的重要前提。因此,应进一步改革税收政策,通过创新型税收政策促进民族企业的发展,通过限制型税收政策引导粗放型产业合理发展,借助优惠型税收政策进口先进技术和产品,借助激励型税收政策扶持中小企业发展。

In recent years, with the continuous development of China＇s market economy, the dividend of globalization has brought China with huge foreign trade surplus, which led to the requirement of RMB appreciation. Because of the pressure brought by domestic economic transformation and the requirement of RMB appreciation, there is no time to delay for us to transform the development pattern of foreign trade. To better promote the transformation of China＇s foreign trade development pattern, we must pay more attention to the role human resources plays. And the comprehensive preferential tax policy is the important basis for us to lay the solid foundation for human resources. So, we should further carry out reform in tax policy, promote the development of domestic enterprises with the help of innovative tax policy, lead the rational development of extensive industries with the help of restrictive tax policy, import more advanced technology and products with the help of preferential tax policy, and give more support to the development of SMEs with the help of incentive tax policy.