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中法两国出口激励政策的比较
引用本文:罗春梅. 中法两国出口激励政策的比较[J]. 涉外税务, 2007, 0(3): 22-26
作者姓名:罗春梅
作者单位:广东财经职业学院,广东,广州,510420
摘    要:
本文认为,法国政府在运用出口激励政策工具方面呈现出多样性和协调性的特点,其成熟运用财政手段、金融手段和社会服务体系来促进本国对外贸易发展的成功经验,对我国有一定的借鉴意义。具体来说,在政策工具的选择上,我国应从政策的单一性向多样化转变;在政府服务理念上,应从被动转为主动;在贸易政策选择上,应从国外转向国内。

关 键 词:出口激励政策  出口退税  法国

A Comparison of Export Incentive Policies in France and China
Chunmei Luo. A Comparison of Export Incentive Policies in France and China[J]. International Taxation In China, 2007, 0(3): 22-26
Authors:Chunmei Luo
Affiliation:Chunmei Luo
Abstract:
This article illustrates that the French government has used diverse policy instruments as ex- port incentive policies,which include fiscal policies. financial institutions and comprehensive service system. All of these policy instruments have been fairly coordi- nated with each other.And for the Chinese government, assorted policy tools should be adopted,service concept should be accepted and foreign trade policy should be adjusted.
Keywords:Export incentive policy  Export rebate France
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