中国国际贸易均衡与财税制度转型  

International Trade Balance and Transformation of the Fiscal and Taxation Systems in China

作　　者：陈志勇[1] 范雯[1] 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430073

出　　处：《中南财经政法大学学报》2012年第1期55-60,143,共6页Journal of Zhongnan University of Economics and Law

摘　　要：近年来,我国国际贸易一直呈现非均衡增长,国际贸易非均衡增长与财税制度之间存在密切内在关联性。本文通过建立时间序列模型证明,经济发展、国外进口需求、出口退税、外商投资以及外部成本是推动我国对外贸易快速增长的重要因素,其中出口退税和外部成本的影响最为显著,尤其是环境税制不健全而造成的外部成本未能完全内化于商品的价格,从而导致出口商品价格过低,这是造成巨额贸易顺差的主要原因。基于此,本文提出通过优化税制结构等政策建议,以期通过财税制度的转型促进我国国际贸易的长期均衡增长。In these years,there is nonequilibrium increasing in China's international trade all along.This paper discusses the intrinsic relationship between the unbalanced growth of China's international trade and the fiscal and taxation systems.By building a time series model,the paper proves that the native economic development,overseas import demand,export tax rebates,foreign investment and external costs make important contributions to promote the rapid growth of China's foreign trade,in which the export tax rebates and external costs are the most significant.Especially,due to the unsound environment tax system,the external costs cannot be fully internalized into the price of the commodities,which leads to the low export prices and has become the main reason for the huge trade surplus.Based on above analysis,we put forward a few policy proposals,which include optimizing the tax structure etc.,to achieve a long-term balanced growth in our country's international trade.

关 键 词：财税制度 贸易均衡 税制结构 出口退税 

分 类 号：F812.2[经济管理—财政学]