我国出口退税政策效应分析  

An Analysis on Effects of Export Rebate Policies in China

作　　者：严才明[1] 

机构地区：[1]上海财经大学公共经济学院,上海200433

出　　处：《涉外税务》2007年第3期19-22,共4页International Taxation In China

摘　　要：本文通过对我国1994～2005年出口增长率与出口退税综合退税比率、退税兑现比例之间经验数据回归分析发现,出口退税的充分性和及时性对出口增长率都有明显的影响。虽然出口退税的充分性作为调节进出口贸易差额的政策工具十分有效,但退税率调整的当年或次年往往会引起出口增长率的大起大落,自营出口增长的稳定性较差。因此,国家可以通过扩大资源类产品进口的方法来减少进出口贸易顺差,对一般性商品出口仍应坚持“征多少、退多少”、按征税率退税的中性原则。By making a positive analysis, this paper finds out that the growth rate of exports from1994 to 2005 is closely correlated with the adequacy and timeliness of export, rebate. Although the adequacy of export rebate is very effective in regulating the balance of imports and exports, it will also result in a big fluctuation of the growth rate of exports. Therefore we should insist on the neutral principle of export rebate, and trading surplus should be regulated by expanding the imports of natural resources and primary products.

关 键 词：增值税 出口退税 效应 

分 类 号：F752.5[经济管理—国际贸易]