出口退税对我国出口贸易影响的研究

发布时间：2018-02-25 18:54

本文关键词： 出口退税出口贸易总额出口贸易结构　出处：《湘潭大学》2014年硕士论文　论文类型：学位论文

【摘要】：所谓出口退税，就是对出口商品进行退免税,即先对出口商品征收包括消费税和增值税在内的各种间接税，再将这部分税额部分或全部退还给出口商。因为该政策能使出口商品以不含税或少含税的价格进入国际市场，，所以它能鼓励商品出口，提高出口商品在国际市场上的竞争力。我国的出口退税政策自1985年开始实施，至今已有近30年，它极大地促进了我国出口贸易和经济的发展。在国际外贸局势、国内宏观调控目标不断变化之时，我国的出口退税政策也一直在被修订和调整，外需疲软、出口形势急剧恶化时可通过提高出口退税率来稳定出口，而大量出口导致国际贸易摩擦增加、财政部门欠税现象严重时将适当下调出口退税率，调整方向也由最开始的专注于出口规模的增长转移到注重出口贸易结构的优化。但出口退税政策是怎样推进出口规模的增长和出口贸易结构的优化，在理论和实践上都值得深入研究。本文首先从理论上分析了出口退税如何影响我国的出口贸易，阐述了出口退税对出口贸易影响的机理，并从动态和静态两方面来研究出口退税的效应。然后回顾了出口退税政策的演变过程，根据不同阶段发展的特点，，将其按形成与规范期、成熟期、结构性调整期和应急性调整期来进行分析。接着本文通过运用有关数据从实证上研究了出口退税政策对我国出口贸易的影响，考虑到影响出口贸易的因素主要有出口退税、汇率、国内生产总值GDP和价格指数，因此将其作为变量，采用这些变量1985-2012年的数据，运用协整检验验证了出口退税额和出口额之间的正相关性；通过将主要的出口商品归为劳动密集型行业、两高一资”行业、高新技术行业和机电行业来研究出口退税对出口商品结构的影响，结果表明出口退税政策能在一定程度上限制“两高一资”产品的出口、促进高新技术产品的出口，起到优化我国出口商品结构的作用；通过对贸易方式中一般贸易和加工贸易与出口退税的之间关系进行研究，发现一般贸易和出口退税率一般呈同向变动，出口退税率下调时出口企业更倾向于选择加工贸易中的进料加工。最后，本文对前文的论述做了一下总结，并针对性的给出了一些政策建议。
[Abstract]:The so-called export tax rebate is to withdraw and exempt the export commodities, that is, to levy various indirect taxes, including consumption tax and value-added tax, on the export commodities first. Because the policy can make export goods enter the international market at the price of no tax or less tax, it can encourage the export of goods and improve the competitiveness of export goods in the international market. Since 1985, China's export tax rebate policy has been implemented for nearly 30 years. It has greatly promoted the development of China's export trade and economy. China's export tax rebate policy has been revised and adjusted all the time. External demand is weak. When the export situation deteriorates sharply, it can stabilize exports by raising export tax rebates, while a large number of exports lead to an increase in international trade frictions. When the phenomenon of tax arrears in the financial sector is serious, the export tax rebate rate will be appropriately reduced. The adjustment direction has also shifted from the initial focus on the growth of export scale to the focus on the optimization of export trade structure. However, the export tax rebate policy is how to promote the growth of export scale and the optimization of export trade structure. Both in theory and practice are worthy of further study. Firstly, this paper theoretically analyzes how export tax rebate affects China's export trade, and expounds the mechanism of export tax rebate's influence on export trade. Then it reviews the evolution process of export tax rebate policy, according to the characteristics of different stages of development, according to the formation and standardization period, mature period, Then this paper empirically studies the impact of export tax rebate policy on China's export trade by using relevant data, considering that the main factors affecting export trade are export tax rebate. Exchange rate, gross domestic product (GDP) and price index are used as variables. The data of these variables from 1985 to 2012 are used to verify the positive correlation between export tax rebate and export value by cointegration test. To study the impact of export tax rebates on the structure of export commodities by classifying the main export commodities as labor-intensive industries, two high and one capital industries, high and new technology industries, and mechanical and electrical industries, The results show that the export tax rebate policy can restrict the export of "two high and one capital" products to a certain extent, promote the export of high and new technology products, and play the role of optimizing the export commodity structure of our country. Through the study of the relationship between general trade and processing trade and export tax rebate in trade mode, it is found that the general trade and export tax rebate generally change in the same direction. When the export tax rebate rate is lowered, the export enterprises are more inclined to choose the import processing in the processing trade. Finally, this paper summarizes the previous discussion and gives some policy recommendations.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F752

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