出口退税新政策利弊探讨  

On the Advantages and Disadvantages of the New Policy on Export Tax Rebate

作　　者：郑雪莲[1] 黄衍电[1] 

机构地区：[1]集美大学财经学院,福建厦门361021

出　　处：《集美大学学报（哲学社会科学版）》2009年第1期34-38,共5页Journal of Jimei University：Philosophy and Social Sciences

摘　　要：近年来,我国连续四年对出口退税率进行调整,这对促进经济增长和经济结构调整起了十分重要的作用。出口退税新政策的实施效用如何,对我国的外贸和各地经济的平稳运行有重要影响。分析最近一次出口退税政策的调整对我国经济的积极和消极影响,提出进一步完善出口退税机制的建议。Since 2004, China has always been adjusting its export tax rebate rate, which plays a very important role in promoting the growth of China economy and adjusting its economic structure. The effectiveness of the implementation of the new policy on export tax rebate has a significant impact on the development of China~ foreign trade and the stability of its regional economy. This paper analyzes the positive and negative effects of the latest adjustment of export tax rebate and proposes suggestions to perfect the export tax rebate mechanism.

关 键 词：增值税 出口退税 退税率 

分 类 号：F810.422[经济管理—财政学]