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金融危机与我国出口退税政策调整
引用本文:许玉红. 金融危机与我国出口退税政策调整[J]. 山西财政税务专科学校学报, 2010, 12(6): 12-14,18
作者姓名:许玉红
作者单位:山东师范大学,山东济南,250014
摘    要:金融危机发生后,全球贸易不均衡问题备受关注。中国作为持续贸易顺差国,并未真正享受到巨大的贸易利益,却承担了顺差所带来的成本。在此经济背景下,作为鼓励出口的出口退税措施的政策职能应让位于缓解对外贸易失衡,促进经济增长方式的转变。金融危机时期,出口退税率的上调是促进出口、弱化危机影响的临时性措施。但从我国外贸发展的长远来看,应建立通过出口退税政策调整优化外贸发展的长效机制。

关 键 词:金融危机  出口退税政策  差别出口退税率

Financial Crisis and Adjustment of China's Export Rebate Policy
XU Yu-hong. Financial Crisis and Adjustment of China's Export Rebate Policy[J]. Journal of Shanxi Finance and Tax College, 2010, 12(6): 12-14,18
Authors:XU Yu-hong
Affiliation:XU Yu-hong (Sh,ong Normal University,Jinan 250014,China)
Abstract:After finacial crisis took place,the imbalance of global trade attractted the most attention.As a nation with lasting trade surplus,China has not gain enormously from the trade,but committed the cost brought by trade surplus.In the context of such economic conditions,the function of export rebate policy encouraging export should step down for relieving the imbalance of foreign trade and promoting the shifts in the mode of economic growth.In the time of finacial crisis,excalating export rebate rate is the sh...
Keywords:financial crisis  export rebate policy  differential export rebate rate  
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