| 对我国出口退税政策效果的实证分析及反思 |
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| 引用本文： | 兰宜生,刘晴.对我国出口退税政策效果的实证分析及反思[J].财贸经济,2011(9):80-84,136. |
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| 作者姓名： | 兰宜生 刘晴 |
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| 作者单位： | 上海财经大学国际工商管理学院,200433 |
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| 基金项目： | 上海财经大学“211工程”三期建设项目子课题 |
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| 摘 要： | 本文以我国出口退税政策的实际效果为研究对象，对出口退税政策的经济效应进行理论分析，并运用Spearman秩相关分析方法对我国出口退税政策的实际效果进行实证分析。实证研究表明：出口退税对我国出口额的促进作用并不显著，国外需求才是影响我国出口额的主要因素，而且出口退税会恶化我国价格贸易条件，加大通货膨胀压力。基于理论和实证的研究结果，本文提出了相应的政策建议。
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| 关 键 词： | 出口退税 实证分析 贸易条件 |
Rethought Based on Empirical Study of the Effects of China's Export Tax Rebate Policy |
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| LAN YishengLIU Qing.Rethought Based on Empirical Study of the Effects of China's Export Tax Rebate Policy[J].Finance & Trade Economics,2011(9):80-84,136. |
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| Authors: | LAN YishengLIU Qing |
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| Institution: | LAN Yisheng(Shanghai University of Finance and Economics,200433)LIU Qing(Hefei University of Technology,230009) |
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| Abstract: | For quite a long time,export tax rebate policy is one important trade policy of China.The authors theoretically analyze the economic effectsand carry out an empirical analysis for the actual results of the export rebate policy by using spearman rank correlation analysis.The results indicate that export rebates do not significantly affect China's exports,while foreign demand does.Meanwhile export rebates deteriorate the price terms of trade of China and increase domestic inflation pressure.Based on the resul... |
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| Keywords: | Export Tax Rebate Empirical Study Trade Condition |
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