摘要
文章以我国传统劳动密集型产业的代表-纺织服装业为研究对象,采用2004年1月至2010年8月的样本数据,对该产业出口退税率变动和月度贸易顺差增长率进行格兰杰因果检验,发现我国纺织服装业出口退税政策失效。基于实证结果进一步分析原因后提出了政策建议,认为转变出口退税政策的目标为结构调整、提高产业附加值,这不仅是保证今后我国出口退税政策有效实施的关键,而且是推动纺织服装产业升级的必要之举。
This paper selects the textile and apparel industry （T＆A） which is a representative in traditional labor-intensive industry as a research object, utilizes the sample data from January, 2004 to August, 2010, makes a Granger casualty test between the change of export tax rebate rates and the monthly growth rate of trade surplus, and finds that the frequent adjustment of export tax rebate policy in T＆A industry is useless. After making a deep analysis of the reason based on the result of the empirical test, it indicates that shifting the target of export tax rebate to structural adjustment and increasing the products＇ added- value not only guarantee the effectiveness of export tax rebate policy, but give an impetus to the upgrading of T＆A industry.
出处
《国际经贸探索》
CSSCI
北大核心
2012年第3期15-25,共11页
International Economics and Trade Research
基金
上海市教委重点学科建设项目(J50504)
关键词
出口退税
产业升级
纺织服装业
格兰杰因果检验
export tax rebate
industrial escalation
textile and apparel industry
Granger casualty test
