宽松政策下我国出口退税调整效果探析和政策建议

国际金融危机对我国经济冲击明显，为了减缓外贸萎缩对我国经济的冲击，我国政府将出口退税调整作为稳定外贸出口的主要财税刺激手段，连续七次上调出口退税税率。本文在对当前出口退税调整新特征、退税收益分配、外贸调节、产业结构升级、财政税收、贸易摩擦等效果分析和评价基础上，对当前我国出口退税政策困境提出了针对性的对策和建议。

Study on Current Effectiveness to China' s Export-Tax Rebateand Recommendations

Because of the impact of the international financial crisis on China＇s economy, the government has adjusted the export-tax rebate in order to reduce the affect of the shrinkage of export to the economic development. To stabilize export, one of the fiscal stimulating measures, China government has increased the rate of export for 7 times successively. It was necessary to analyze the new features, tax income distribution, foreign trade regulation, industrial structure upgrade. The article puts forward policy proposals for the current plight.