摘要
本文通过对我国1994～2005年出口增长率与出口退税综合退税比率、退税兑现比例之间经验数据回归分析发现,出口退税的充分性和及时性对出口增长率都有明显的影响。虽然出口退税的充分性作为调节进出口贸易差额的政策工具十分有效,但退税率调整的当年或次年往往会引起出口增长率的大起大落,自营出口增长的稳定性较差。因此,国家可以通过扩大资源类产品进口的方法来减少进出口贸易顺差,对一般性商品出口仍应坚持“征多少、退多少”、按征税率退税的中性原则。
By making a positive analysis, this paper finds out that the growth rate of exports from1994 to 2005 is closely correlated with the adequacy and timeliness of export, rebate. Although the adequacy of export rebate is very effective in regulating the balance of imports and exports, it will also result in a big fluctuation of the growth rate of exports. Therefore we should insist on the neutral principle of export rebate, and trading surplus should be regulated by expanding the imports of natural resources and primary products.
出处
《涉外税务》
CSSCI
北大核心
2007年第3期19-22,共4页
International Taxation In China
关键词
增值税
出口退税
效应
Value-added tax Export rebate Policy effect
