科学发展观在我国对外贸易宏观调控政策中的体现——以出口退税政策为例  

Interpretation of Policies:Scientific Outlook on Development Embodied in China's Macro-control Policies to Foreign Trade

作　　者：郭秀君[1] 刘瑞[2] 

机构地区：[1]北京林业大学经济管理学院,北京100083 [2]中国人民大学经济学院,北京100872

出　　处：《国际商务（对外经济贸易大学学报）》2009年第4期5-10,共6页INTERNATIONAL BUSINESS

基　　金：国家社科基金重大项目(编号:07&ZD005-KTJB01)资助

摘　　要：随着美国金融危机的出现和加深,世界经济增长放缓,国际市场需求减少,我国出口贸易和国民经济的发展面临巨大的挑战。为此,政府不断运用出口退税政策对对外贸易进行宏观调控,以实现贸易、经济和社会的平稳、较快和可持续发展。至今我国政府已经进行了8次出口退税政策的调整,具体体现在出口退税政策的调整背景、出口退税的税负主体调整、出口退税的税率调整等方面。Since the adoption of China reform and openness policy, China foreign trade developed rapidly and balance of trade surplus maintained for many years, which have brought many disadvantages, such as trade friction increasing, large resources using and inflation pressures increasing. With the happening and deepening of American financial crisis in 2008, world economy increased slowly, international market demand decreased, and steady increase of China export trade and rapid development of China national economy were faced with challenges. Therefore, China government has constantly adopting export tax rebate policy to perform foreign trade macro-control in order to realize steady, rapid and sustainable development of trade, economy and society. So far China government has adjusted export tax rebate policy for eight times. These adjustment actions embodied the Scientific Outlook on Development in adjustment background, taxpayer adjustment and tax rate adjustment of export tax rebate policy.

关 键 词：科学发展观 宏观调控 出口退税政策 

分 类 号：F752.62[经济管理—国际贸易] F812.42[经济管理—产业经济]