新发展格局下我国外向型经济发展与税收取向的思考——基于进出口税收数据的分析

Some Thoughts on China’s Export-oriented Economic Development and Tax Preference under the New Development Landscape: An Analysis Based on the Import and Export Tax Data

在全球新型冠状病毒肺炎疫情、中美贸易摩擦等重大事件对世界经济一体化进程产生广泛而深远的影响之下,我国外向型经济发展遭受诸多阻力。基于此背景,本文以有代表性的沿海城市山东省日照市为引,通过选取进出口税收数据,分析我国新发展格局下外向型经济发展的状况及规律,找出税收调节和促进经济发展"双引擎"作用的依存度,研究提升外向型经济稳定快速发展的新趋势及特点,提出"十四五"时期促进我国外向型经济稳定快速发展的建议,以期构建国内国际贸易双向循环发展的新格局。

In the context of major events such as the trade friction between China and the United States and the COVID-19 pandemic,which have had a wide and far-reaching impact on the process of world economic integration,the development of China’s export-oriented economy has encountered many obstacles.Based on this,the paper selects the representative of the coastal city of Rizhao as an example,extracts its import and export tax data,analyses the status and rules of the export-oriented economic development under the new development landscape,finds out the dependence upon the twin engines of tax regulation and economic development,and also studies the new trends and characteristics of enhancing the stable and rapid development of the export-oriented economy.Finally,the paper puts forward suggestions on establishing a new pattern of two-way circulation of domestic and international trade development.