| 出口退税率调整对机电产品和高新技术产品出口影响的分析 |
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| 引用本文： | 陈军才,林伟斌.出口退税率调整对机电产品和高新技术产品出口影响的分析[J].税务与经济,2005(5):16-19. |
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| 作者姓名： | 陈军才 林伟斌 |
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| 作者单位： | 1. 广东商学院,统计学系,广东,广州,510320
2. 中山大学,岭南学院,广东,广州,510275 |
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| 摘 要： | 运用干预分析方法的研究结果表明,此次出口退税率的调整对机电产品和高新技术产品出口都有显著的负影响。因此,建议在保护产业和鼓励出口的政策方面,要进行有差别、有层次的政策选择,并尽量减轻政府的负担。
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| 关 键 词： | 退税率 机电产品 高新技术产品 干预模型 |
| 文章编号： | 1004-9339（2005）05-0016-04 |
| 收稿时间： | 2005-03-08 |
| 修稿时间： | 2005年3月8日 |
An Analysis on the Influence of Machinery and Electrical Appliances and High and New Technical Products by Adjusting the Rate of Export Tax Rebate |
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| CHEN Jun-cai,LIN Wei-bin.An Analysis on the Influence of Machinery and Electrical Appliances and High and New Technical Products by Adjusting the Rate of Export Tax Rebate[J].Taxation and Economy,2005(5):16-19. |
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| Authors: | CHEN Jun-cai LIN Wei-bin |
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| Abstract: | Research findings by the way of intervention analysis show that a striking negative infuence for machinery and electrical appliances and high and new technical products by adjusting the rate of export tax rebate.Therefore,different policies should be made in protecting industries and encouraging exports and the government burden should be released as well. |
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| Keywords: | the rate of export tax rebate machinery and electrical appliances high and new technical products intervention model |
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