服务贸易出口退税政策优化及国际竞争力评价  

Optimization of China’s Service Trade Export Tax Rebate Policy and Its Impact on International Competitiveness

作　　者：杨新吉勒图 王文正 韩炜宏 杨艳丽 YANG Xinjiletu;WANG Wenzheng;HAN Weihong;YANG Yanli(School of Economics and Management,Inner Mongolia University of Technology,Huhhot 010051,China;Center for Industrial and Business Organization,Dongbei University of Finance&Economics,Dalian 116025,China)

机构地区：[1]内蒙古工业大学经济管理学院,内蒙古呼和浩特010051 [2]东北财经大学产业组织与企业组织研究中心,辽宁大连116025

出　　处：《运筹与管理》2023年第1期201-205,共5页Operations Research and Management Science

基　　金：国家自然科学基金资金项目(71864027,72263025);教育部人文社会科学研究规划项目(19YJA790023);内蒙古自然科学基金项目(2020LH07001)。

摘　　要：服务贸易出口退税政策事关服务贸易逆差的缩小及国际竞争力的提升。为探索我国服务贸易出口退税政策的优化方式及其对服务贸易国际竞争力的影响程度,文章构建中国服务贸易出口退税动态可计算一般均衡模型(ET-DCGE),对建筑服务业、旅游业、金融业、咨询业和其他服务业设计包括零税率、免税向零税率过渡和增加退税率档次等方式的出口退税政策优化模拟方案。结果显示,在全部实行零税率政策下,服务业贸易逆差降低程度和国际竞争力提升程度最大。The service trade export tax rebate policy has impacts on the reduction of the service trade deficit and the improvement of international competitiveness.In order to explore the optimization method of China’s service trade export tax rebate policy and its influence on the international competitiveness of service trade,the article constructs a dynamic computable general equilibrium model of China’s service trade export tax rebate(ET-DCGE).For the industries of construction service,tourism,finance consulting and other service,it designs a simulation plan for export tax rebate policy optimization including zero tax rate,transition from tax exemption to zero tax rate,and adding tax rebate rate grades.The results show that under the full implementation of the zero tax rate policy,the degree of reduction in the trade deficit of the service industry and the improvement of the industry’s international competitiveness would be the highest.

关 键 词：服务贸易 出口退税 动态CGE模型 

分 类 号：F746.12[经济管理—国际贸易]