中国出口退税政策的改革路径及其经济效应分析  

Review of Chinese Export Duty Rebate Policy Reform and its Economic Effects

作　　者：刘凌[1] 陈效[2] 

机构地区：[1]厦门大学嘉庚学院国际经贸系 [2]中国人民大学财政金融学院

出　　处：《湖南师范大学社会科学学报》2012年第2期97-100,共4页Journal of Social Science of Hunan Normal University

摘　　要：阐释出口退税政策的法理性质,梳理中国出口退税制度的发展、变革历程,并从已有文献的研究分析我国出口退税政策改革的经济效应。研究显示,我国出口退税制度改革呈现如下特点:第一,退税制度逐步规范化;第二,退税目标逐渐由"促进出口"转为"调结构";第三,退税政策表现出明显的相机性和多目标性。此外,虽然近年来我国政府致力于完善出口退税政策,使之达到促进产业结构转型升级和出口结构优化的政策目标,但实际政策效果可能有限。This paper analyses the legality of export duty rebate policy and its reform path in China. Then based on recent relevant researches, this paper also discusses the effects of chinese export duty rebate policy reform. Three features of export duty rebate policy reform in China are concluded. First, the rebate system is improved and progressively standard- ized. Second, the main policy goal at this stage is promoting the adjustment of export and industry structure instead of boosting export volume. Third, China＇s duty rebate policy goals are much more diversified, which renders the rebate rate fluctuant. Many empirical researches have shown that export duty rebate policy greatly pushed export expansion in China; however, some have found out the negative effects of this policy, like worsening the nature environment and decreasing benefits Of domestic consumers. Furthermore, some researches based on recent data also point out that the effects of im- proving the export structure by adjustment of duty rebate rates seem very limited.

关 键 词：出口退税 改革路径 经济效应 

分 类 号：F752.5[经济管理—国际贸易]