| 论出口退税政策的有效性及调整空间 |
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| 引用本文： | 岳树民,林力昊.论出口退税政策的有效性及调整空间[J].涉外税务,2008,248(12). |
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| 作者姓名： | 岳树民 林力昊 |
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| 作者单位： | 1. 中国人民大学财政金融政策研究中心,北京,100872
2. 温州市国家税务局,浙江,温州,325000 |
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| 基金项目： | 教育部人文社会科学重点研究基地重大项目 |
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| 摘 要： | 在现阶段宏观经济背景下出口退税政策可以作为调节对外贸易、缓解人民币升值压力的重要的宏观调控手段,本文肯定了前期出口退税政策调整所发挥的作用,用实证分析的方法证明了出口退税与对外贸易发展的正相关性,分析并初步测算了退税率的调整空间及对人民币升值压力的缓解程度。
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| 关 键 词： | 宏观调控 出口退税 人民币升值 |
Effectiveness of Export Rebate Policy and Its Further Adjustment |
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| Shumin Yue,Lihao Lin.Effectiveness of Export Rebate Policy and Its Further Adjustment[J].International Taxation In China,2008,248(12). |
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| Authors: | Shumin Yue Lihao Lin |
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| Abstract: | In the current situations export rebate policy can be regarded as a significant means of macro control and regulation in adjusting foreign trade and alleviating the appreciation pressure of Renminbi. This paper confirms the role of export rebate policy in macro control and regulation,proves the positive correlations between export rebate and foreign trade development by positive analysis,analyzes and tentatively estimates further adjustment of export rebate rate and its effects on appreciation of Renminbi. |
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| Keywords: | Macro control and regulation Export rebate Appreciation of Renminbi |
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