摘要
基于对我国出口退税政策发展历程的总结,可以看出出口退税更多地被当作一种短时期的政策性工具来使用。因此,通过提高税率获得长期经济利益是有一定难度的。出口退税政策应在营造公平贸易环境的基础上,成为一国调整商品结构、促进产业升级且相对稳定、具有长期利好性的政策措施。同时,出口企业也应提升自身在经营上、产品上、竞争上的实力,以应对贸易形势的种种变化。
Based on the summary of China＇s export drawback policy development,it can be seen that export drawback policy serves more as a short-term policy instrument.Therefore,there is still difficulty obtaining the long-term economic benefit through higher tax rates.The export drawback policy should be based on creating the fair trade environment to be a relatively steady policy measure,good for long-standing benefit,in adjusting the commodity structure and promoting the industrial upgrading.Meanwhile,export enterprises should enhance their own operation,products,and competitiveness to fight against the various changes in trade situation.
出处
《北京工商大学学报（社会科学版）》
CSSCI
北大核心
2010年第4期26-30,共5页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
关键词
出口退税政策
金融危机
经济效应
企业改革
export drawback policy
financial crisis
economic effect
enterprise reform
