| 出口退税政策调整对我国外贸出口影响的实证研究 |
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| 引用本文： | 王志强,陈阳生. 出口退税政策调整对我国外贸出口影响的实证研究[J]. 涉外税务, 2009, 0(5) |
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| 作者姓名： | 王志强 陈阳生 |
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| 作者单位： | 厦门大学管理学院;厦门海关; |
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| 摘 要： | 本文首先对出口退税率调整对我国外贸出口的影响进行了单变量实证分析。在此基础上,又对出口退税额、汇率、价格、GDP等因素变动对外贸出口的影响进行了多元回归分析,结论为:出口退税额、汇率、价格、GDP变动1%,分别会引起外贸出口额产生0.311%、0.334%、0.755%和0.986%的变动。
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| 关 键 词： | 外贸出口 出口退税率 汇率 价格 GDP |
An Empirical Study on Impacts of the Adjustment of Export Rebate Policies on Export Trade in China |
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| Zhiqiang Wang , Yangsheng Chen. An Empirical Study on Impacts of the Adjustment of Export Rebate Policies on Export Trade in China[J]. International Taxation In China, 2009, 0(5) |
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| Authors: | Zhiqiang Wang & Yangsheng Chen |
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| Affiliation: | Zhiqiang Wang & Yangsheng Chen |
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| Abstract: | This paper first makes a single-variable em-pirical study on impacts of the adjustment of export rebate rate on foreign trade in China.On this basis,a multivariable em-pirical study is further made on impacts of the variation of ex-port rebate volume,exchange rate,price and GDP on export trade.The conclusion is that export rebate volume,exchange rate,price and GDP change by 1 percent will separately result in the change of export trade by 0.311 percent,0.334 percent,0.755 percent and 0.986 percent. |
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| Keywords: | Export trade Export rebate rate Exchange rate Price GDP |
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