发挥出口退税作用 优化福建对外贸易结构  

Optimizing External Trade Structure in Fujian Province by Giving Full Play to Export Rebates

作　　者：闫雨[1] 贾建华[1] 

机构地区：[1]北京科技大学经济管理学院,北京100083

出　　处：《涉外税务》2011年第6期71-75,共5页International Taxation In China

摘　　要：进入21世纪以来,福建省的比较优势由传统的劳动—资源密集型产业向劳动—资本和技术密集型产业转变的趋势有所增强,但新的比较优势尚未完全建立。如何发挥出口退税在促进对外贸易中的作用,是涉外税收工作在构建服务型政府过程中的重要职责。本文在对福建省对外贸易商品结构和比较优势演变过程实证分析的基础上,提出了一些政策建议。In the wake of 21st century, the transition trend of comparative advantage of Fujian province from traditional labor and resource-intensive industries to labor, capital and technology- intensive industries has been increasing. However, the new comparative advantage hasn＇t been completely established. In the process of building service-ori- ented government, the significant duty of international taxation is how to make export rebate play an important role in promoting the development of foreign trade. Based on an analysis of foreign trade structure and its evolution of comparative advan- tage in Fujian province, this paper makes some corresponding policy suggestions.

关 键 词：出口退税 对外贸易 商品结构显性比较优势 

分 类 号：F752.8[经济管理—国际贸易]