摘要
利用2005-2009年全国各地区的各项经济指标,并应用非线性门槛面板回归的方法来研究出口退税政策调整后的影响,发现出口退税机制在调整后对于优化经济结构及促进经济增长方面效果明显,但对于环境污染控制及能源利用效率方面却未有明显作用,这与出口退税定位于多重功能之间存在一定的矛盾。因而出口退税政策应该保持中性,实行完全退税,转而依靠出口关税来对环境资源要素的国内外差价来矫正。
Chings export tax rebate rate was adjusted between the year 2004 and 2005. This paper gives an analysis using domestic panel data between 20052009. The nonlinear panel threshold regression result indicates that the adjustment of China＇s export tax rebate mechanism worked effectively in promoting eco nomic growth as well as optimizing the economic structure while played a limited role in energy efficiency and environmental protection, which had something to do with the mess of tax rebaters function positio ning. After a comprehensive logical analysis of the correction mechanism in the environmental and re source field, we finally come to the conclusion that it is necessary to keep tax rebate neutral and fully re funding and that the export tariff will serve as a competent policy substitution for it.
出处
《德州学院学报》
2013年第5期21-26,共6页
Journal of Dezhou University
关键词
出口退税
门槛面板
出口关税
export tax rebate Panel Threshold export tariff
