论2004年中国出口退税改革对经济运行的调控作用

On Adjustment and Control of Export Rebates Reform to the Economic Operation

税率是调控经济运行的重要经济杠杆 ,2 0 0 4年中国对出口退税进行了改革 ,本文简要回顾并总结了中国实行出口退税近 2 0年的经验 ,并从宏观、中观和微观三个层面论述了 2 0 0 4年中国出口退税改革对经济运行进行调控的必要性与合理性。

The tax rate is important to the adjustment and control of economic operation. The thesis reviews and sums up the experience of export rebates in last 20 years in China and discusses the necessity and importance of its reform in 2004 to the economic operation.