税收政策调整对我国蔬菜出口贸易的影响——以大蒜出口为例  

The Impact of Tax Policy Adjustment on the Vegetable Export Trade in China——Take Garlic Exporting as an Example

作　　者：李崇光[1] 李剑[1] 

机构地区：[1]华中农业大学经济管理学院,湖北武汉430070

出　　处：《财经理论研究》2015年第4期1-7,共7页Journal of Finance and Economics Theory

基　　金：国家社科基金重大项目(12&ZD048);国家现代农业(蔬菜)产业技术体系产业经济研究专项(nycytx-35)

摘　　要：国家税收政策调整会对我国蔬菜出口贸易走势产生较大影响。本文以2012-2013年国家蔬菜流通环节和出口贸易税收调整为例,阐述了税收政策调整的经济效应和作用机理,分析了政策调整期间的大蒜出口规模和出口结构的变化情况,提出了蔬菜税收政策存在的问题和相关政策建议。From 2012 to 2013, the government made tax policy adjustment to the circulation and export trade fields of vegetable, and the adjustment had large impact on vegetable export trade in our country. This paper, taking garlic as an example, describes the economic effects and influencing mechanism of this tax policy adjustment, and analyzes the export scale and export structure during that policy adjustment, and puts forward policy suggestions to the existing problems in policy adjustment.

关 键 词：出口退税 政策调整 蔬菜 出口贸易 影响 大蒜 

分 类 号：F812.42[经济管理—财政学]