我国税收对出口贸易的影响分析——兼谈出口退税政策调整的效应  

Analysis on the Effect of Tax on Export Trade

作　　者：张伦俊[1] 祝遵宏[1] 

机构地区：[1]南京审计学院,210029

出　　处：《国际贸易问题》2005年第4期25-29,共5页Journal of International Trade

基　　金：国家社会科学基金资助项目(04BTJ009)

摘　　要：我国实行出口退税政策近20年来,出口退税在税收职能和宏观调控中发挥重要作用。税收尤其是出口退税成为促进出口贸易,拉动经济增长的重要因素。本文从税收影响出口贸易的机理出发,对税收、出口与经济增长关系进行了实证分析,并对出口退税政策调整的影响等进行了讨论。The policy of export drawback has been on for nearly twenty years in our country. The export drawback plays an important role in the tax function and general regulation. Tax revenue, especially the export drawback, is an important factor in promoting the export trade and pushing the development of the economy. This paper, from the effect of tax on export trade, analyzes the relationship between tax revenue, export and economic growth with practical examples and gives a discussion about the effect of adjustment of export drawback policy.

关 键 词：出口贸易 出口退税政策 税收职能 国税 拉动 经济增长关系 中国 重要因素 重要作用 促进 

分 类 号：F812.42[经济管理—财政学] F752