煤炭出口退税政策取消后的经济效应研究  

作　　者：孟繁华[1] 邱静 刘振铎[1] 

机构地区：[1]华北科技学院管理学院,河北三河065201 [2]东北煤田地质局,辽宁沈阳110013

出　　处：《企业经济》2013年第11期114-117,共4页Enterprise Economy

摘　　要：出口退税是国家的一项宏观经济调控手段,随着国内外经济形势的变化,我国对煤炭的出口退税政策经历了开始实施、提出出口退税率、降低出口退税率直至取消出口退税的过程。煤炭是不可再生资源,属于高能耗、高污染和资源性产品,煤炭出口退税取消后产生的影响既有直接经济效应,也有间接经济效应。直接经济效应就是减少煤炭出口及增加对国内市场的供应。间接经济效应包括宏观与微观两个方面,煤炭出口退税取消后的宏观经济效应主要有:对实现经济的可持续发展起到了重要的作用;有利于节能减排,实现低碳经济目标。煤炭出口退税取消后的微观经济效应主要有:促进煤炭资源的合理开发与利用;有利于优化煤炭产业结构。Export rebate is a national macroeconomic regulation means. Our coal export rebate policy has gone through the process of coming into effect, introducing the export rebate rate, reducing the export rebate rate and canceling export rebate with the change of domestic and overseas economic situation. As a non- renewable resource, coal is a kind of high energy, high pollution and resource products. The practice of canceling export rebate has direct and indirect economic effects. The direct effects are reducing the coal exports and increasing the domestic supplies. The indirect effects include two aspects： macro - economy effects include the key role of the sustainable economy development, available energy saving and emission reduction for low carbon economy; micro - economy effects include the promotion of the rational exploitation and utilization of coal; the structural optimization of the coal industry.

关 键 词：出口退税 煤炭 经济效应 

分 类 号：F752.5[经济管理—国际贸易]