出口退税改革对地方经济发展的影响分析及其对策研究——以长沙市为例  

On the Influence of the Reform of Export Tax Rebates upon the Deve lopment of Local Economy and the Countermeasures——Taking the City of Changsha as an Example

作　　者：张四梅[1] 阳立高[2] 

机构地区：[1]中共湖南省委党校研究中心,湖南长沙410006 [2]湖南大学政治与公共管理学院,湖南长沙410082

出　　处：《长沙民政职业技术学院学报》2007年第1期60-63,共4页Journal of Changsha Social Work College

摘　　要：对出口产品实行退税是国际惯例,是国家支持出口企业发展的一个重要政策。我国于2004年和2005年分别改革和调整了出口退税政策,主要改由中央财政全部负担为中央与地方共同负担。这在减轻中央财政负担,保证出口退税落到实处的同时,也给地方财政带来了一定的影响。文中着重分析了这两次改革对地方经济发展的影响(以长沙市为例),并针对其消极影响提出了相关的政策建议。To refund taxes on exported goods is a general international practice and an important policy for a country to support the development of companies. Our country has adjusted the policy of export tax rebates in 2004 and 2005 respectively i. e. this burden undertaken by central financing only into shared by central financing and local financing. This adjustment is helpful to release the burden of central financing and to ensure the implication of this policy, while it causes some effect on local financing. This thesis analyses the influence of the two reforms upon the development of local economy （ taking thc city of Changsha as an example）, and proposes some relative countermeasures to their negative effects.

关 键 词：出口退税改革 地方财政 经济发展 对策研究 

分 类 号：F202[经济管理—国民经济]