出口退税政策变动对出口贸易的有效性研究  

Research on the Effectiveness of Policy Changes in Tax Rebate of Export Trade

作　　者：任明东[1] 王晨姝[1] 

机构地区：[1]东北财经大学研究生院,辽宁大连116025

出　　处：《湖北财经高等专科学校学报》2011年第4期41-44,共4页Journal of Hubei College of Finance and Economics

摘　　要：我国于2008年末开始实施积极的财政政策,为抵御金融危机对出口贸易的不利影响,先后多次对出口退税政策进行了调整,使得出口退税总量在财政收入增速快速下降、出口贸易额大幅萎缩的同时出现较大程度的提高。本文从出口退税政策的变动情况入手,从理论和实证两个方面探究出口退税政策变动对出口贸易的有效性,并根据结论提出相关政策建议。As China began the implement of proactive fiscal policy In late 2008,in order to avoid the adverse impacts on export trade in the financial crisis,it repeatedly had to adjust export tax rebate policy.It makes the total amount of export tax rebate increased but the revenue growth and export volume declined significantly at the same time.In this paper,based on the changes in export tax rebate policy,we discuss export tax rebate policy changes on the effectiveness of the export trade both from the theoretical and empirical methods and and make relevant policy recommendations.

关 键 词：财政政策 出口退税 贸易 有效性 

分 类 号：F812.42[经济管理—财政学]