出口退税对山东省出口贸易的影响研究  

Study on the Impact of Tax Rebate on Export Trade of Shandong Province

作　　者：张瑜 张燕[1] 窦浩元 ZHANG Yu;ZHANG Yan;DOU Hao-yuan(International Business College,Qingdao Huanghai University,Qingdao 266427,China)

机构地区：[1]青岛黄海学院国际商学院

出　　处：《价值工程》2019年第26期69-71,共3页Value Engineering

摘　　要：在注重"调结构、稳增长"的经济新常态下,出口退税政策在加快产业结构升级和应对缓慢经济增长中发挥着重要作用。本文利用1998-2018年山东省出口退税与出口贸易的相关数据,实证分析了两者之间的相关关系,得到出口退税每增加1%,出口总额将预计增加0.652615%的结论。最后,根据实证结果,结合当前相关政策,针对山东省出口贸易的发展提出了相应的参考建议。Under the new economic normalization of"adjusting structure and stabilizing growth",the export tax rebate policy,plays an important role in accelerating the upgrading of industrial structure and coping with the slow-growing economy.Based on the data of export tax rebate and export trade in Shandong Province from 1998 to 2018,the paper empirically analyzes the correlation between export tax rebate and the total export trade volume of Shandong Province.The empirical results show that each increase in export tax rebate 1%,total exports are expected to increase by 0.652615%.Finally,based on the results of empirical analysis,combined with the current export tax rebate policy,the relevant reference suggestions for the development of Shandong’s export trade are put forward.

关 键 词：出口退税 出口贸易 回归分析 

分 类 号：F752.50[经济管理—国际贸易]