一次性木筷相关税收政策的效应分析

阐述了2004年以来中国出台的一系列有关一次性木筷的税收政策。对一次性木筷取消出口退税的政策效应分析结果表明:取消出口退税对一次性木筷出口的限制作用明显,有利于保护森林资源,节约财政收入,促进行业的转型升级和对外直接投资,但也存在影响林区就业和林区经济的负面作用。2006年新税收政策的效应基本与取消出口退税政策效应类似,但强化了出口限制效应、替代效应,改变了贸易方式和流向。

Effect of Tax Policies Related with Disposable Wooden Chopsticks

China has introduced a series of tax policies related with disposable wooden chopsticks from 2004.Abolishing export tax rebates limits effectively the export of the disposable wooden chopstick,and it is propitious to the protection of forest resources,revenue savings,the transformation and upgrading,the foreign direct investment of disposable wooden chopstick industry.But it has negative effect to the economy and employment in forest region.The new tax policies in 2006 play a similar role like abolishing export tax rebates,and strengthen the effect of export limiting and substituting,change the trade mode and tendency.