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考察中国出口退税率变化的基本情况,可以发现1994年以来出口退税率调整存在过度倾向。从表面来看,调节出口规模、减轻中央财政压力和支持产业结构调整等多重政策目标是出口退税率过频过大调整的原因,但是问题的根源还主要在于出口贸易调控工具的有限性、出口退税负担机制改革的不彻底以及产业结构调整政策体系的不健全。
Examining the basic situation of China’s export tax rebate rate changes, we can find that the export tax rebate rate adjustment has an excessive tendency since 1994. On the face of it, the multiple policy goals of adjusting the scale of export, easing the pressure of the central government and supporting the adjustment of industrial structure are the reasons for the excessive adjustment of the export tax rebate rate. However, the root of the problem lies mainly in the limited export control tools. Insufficient reform of tax rebate burden mechanism and unsound policy system of industrial restructuring.