出口退税对我国纺织品行业出口贸易影响分析

发布时间：2018-03-02 12:26

本文选题：纺织品出口　切入点：出口退税　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：纺织品出口在我国对外贸易中占据重要位置,对拉动我国经济增长起到了关键性作用。我国纺织品出口贸易在全球纺织品贸易中处于领先地位,但是,当下我国的纺织品面临外需下降、竞争加剧、技术含量低、污染严重、出口产品结构不合理等诸多问题,亟需寻找行之有效的改善途径。出口退税在纺织品出口中发挥着至关重要的作用,自从国家实施出口退税政策以来,为了应对国内外经济形势的变化,国家对纺织品的出口退税政策进行了多次调整。本文想通过研究出口退税对纺织品出口的影响来探讨是否能通过调整出口退税政策来改善纺织品出口贸易的现状。本文将同一行业不同产品的差异性考虑在内进行研究。首先,将纺织品按材质分为棉制产品、毛制产品、化纤制产品和丝制产品四类,以对美国出口为例,通过实证回归分析出口退税对四种不同材质纺织品的影响。实证结果显示,四种不同材质的产品对于出口退税率调整的反应程度是不同的,得出在纺织品行业对不同材质纺织品实施差异化出口退税率是可行的结论。然后对纺织品出口退税政策调整的效应进行定性分析,并且将高污染、高能耗的化纤制产品作为调整的重点目标,发现,对化纤产品出口退税率的调整可以达到调整纺织品行业出口产品结构的目的,但是要想在优化出口产品结构的同时,实现稳定就业、控制污染、减少财政支出等多元化政策目标单纯依靠出口退税政策的调整是不够的,还需要结合其他的政策调控。最后根据结论提出建议,为政府对纺织品行业制定合理的出口退税政策提供参考,以促进其出口产品结构的优化和国际竞争力的提高。
[Abstract]:Textile export occupies an important position in China's foreign trade and plays a key role in stimulating China's economic growth. China's textile export trade is in the leading position in global textile trade, but, At present, China's textiles are faced with many problems, such as falling external demand, intensified competition, low technology content, serious pollution, unreasonable export product structure, and so on. It is urgent to find effective ways to improve. Export tax rebate plays an important role in textile export. Since the implementation of export tax rebate policy, in order to cope with the changes of economic situation at home and abroad, The state has made many adjustments to the export tax rebate policy of textiles. This paper intends to study the influence of export tax rebate on textile export to explore whether the current situation of textile export trade can be improved by adjusting the export tax rebate policy. In this paper, the differences of different products in the same industry are taken into account. Firstly, This paper classifies textiles into four categories according to material quality: cotton products, wool products, chemical fiber products and silk products. Taking exports to the United States as an example, the effect of export tax rebate on four different textures is analyzed. The response of the four products of different materials to the adjustment of export tax rebate rates is different. The conclusion is that it is feasible to implement the differential export tax rebate rate for different textile materials in textile industry. Then the effect of the adjustment of textile export tax rebate policy is qualitatively analyzed, and high pollution will be achieved. High energy consumption chemical fiber products as the key target of adjustment, it is found that the adjustment of the export tax rebate rate of chemical fiber products can achieve the purpose of adjusting the structure of export products in the textile industry, but in order to optimize the structure of export products at the same time, It is not enough to achieve the objective of stabilizing employment, controlling pollution, reducing fiscal expenditure and so on. It is not enough to rely solely on the adjustment of export tax rebate policy. It is also necessary to combine other policies and regulations. Finally, suggestions are put forward according to the conclusion. It provides a reference for the government to formulate a reasonable export tax rebate policy for the textile industry in order to promote the optimization of its export product structure and the improvement of its international competitiveness.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F752.62;F426.81

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