出口退税政策与我国出口商品结构优化——基于不同技术程度行业的研究

本文基于不同技术程度行业考察了2001年1月至2008年8月我国出口退税政策对出口商品结构影响的实际效应。研究得出了以下结论:(1)出口退税政策对我国出口商品结构中初级产品行业和劳动密集型行业出口影响十分显著,对高新技术行业影响不显著或影响较小。(2)出口退税政策与我国出口商品结构中初级产品行业和劳动密集型行业出口比重呈显著正相关,与高新技术行业的相关性不明确。(3)出口退税政策对我国出口商品结构中初级产品行业和劳动密集型行业出口影响比高新技术行业更明显。针对以上结论本文提出两点建议:第一,从优化我国出口商品结构的角度看,我国出口商品结构调整应主要针对初级产品行业和劳动密集型行业进行,效果会更加明显。第二,在失业率较高时期可以通过提高劳动密集型行业出口退税率来增加就业。

Policy of Export Tax Rebate and China Export Structure Optimization

This paper studies the real effect of export tax rebate policy on China export structure based on different skill level industries from the year 2001 to 2008. The conclusions are as follows. First, the export of primary goods and traditional labor-intensive industry are significantly affected by the policy, but high-tech industry is not obviously or is little affected. Second, the effect of export tax rebate on the export of primary goods and traditional labor-intensive industry are significant positive, an...