出口退税政策对中国出口贸易方式及商品结构的影响

发布时间：2018-04-05 06:34

本文选题：出口退税　切入点：贸易方式　出处：《暨南大学》2014年硕士论文

【摘要】：影响出口贸易的因素主要是三率：汇率、税率、利率。汇率和利率一般不能自由调整，因而实际中政府主要通过对税率的调整来影响出口贸易。出口货物涉及到的税主要为关税和出口退税，两者有一个共同的特点：对不同的商品实行差别税率。本文着重研究2010年7月出口退税税率调整对出口贸易方式及商品结构的影响。采用理论分析与实证检验相结合的方法进行研究。理论上由于不同贸易方式及商品结构的税负会随着出口退税税率的变动而发生变化，因而2010年7月的政策出台后，预期会对贸易方式及商品结构造成一定的影响。对贸易方式的影响使用事件研究法进行检验，检验结果表明并不显著。而对商品结构的影响采用倍差法进行分析，结果表明这次调整对钢铁和铜及其制品产生了显著的负影响。根据实证检验的结果，本文认为对于出口贸易方式的调整不能依靠出口退税率的变动，最根本的是取消不同贸易方式之间的差别对待，采用同样的管理办法进行管理。而对于商品结构的调整，可以利用出口退税进行针对性地调整，鼓励高新技术企业发展，限制“两高一资”产品的出口，优化出口商品结构。同时要保证出口退税政策的稳定性和延续性，，等到市场中形成一个合理的关于资源环境的价格形成机制之后，考虑出口退税政策的退出，回归中性原则。
[Abstract]:The main factors affecting export trade are three rates: exchange rate, tax rate, and interest rate.Exchange rates and interest rates are generally not freely adjusted, so in practice the government mainly influences export trade by adjusting tax rates.The taxes involved in export goods are mainly tariff and export tax rebate. They have one common feature: different tax rates on different commodities.This paper focuses on the influence of the tax rate adjustment of export tax rebate on the export trade mode and commodity structure in July 2010.The method of combining theoretical analysis with empirical test is used to study.In theory, the tax burden of different trade modes and commodity structure will change with the change of export tax rebate rate, so after the policy of July 2010, it is expected to have a certain impact on the trade mode and commodity structure.The influence of trade mode is tested by event study, and the result shows that it is not significant.The results show that the adjustment has a significant negative effect on steel, copper and its products.According to the result of the empirical test, this paper holds that the adjustment of export trade mode can not depend on the change of export tax rebate rate, the most fundamental thing is to cancel the differential treatment between different trade modes and adopt the same management method to manage it.For the adjustment of commodity structure, the export tax rebate can be used to adjust the export structure, to encourage the development of high-tech enterprises, to restrict the export of "two high and one capital" products, and to optimize the structure of export commodities.At the same time, it is necessary to ensure the stability and continuity of the export tax rebate policy. After a reasonable price formation mechanism about resources and environment has been formed in the market, the withdrawal of the export tax rebate policy should be considered and the principle of neutrality should be returned.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F752.62;F812.42

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