新出口退税机制对加工贸易的效应分析

原出口退税机制中一些不合理因素制约了我国对外贸易的发展,因此新出口退税机制改革有其必要性和战略意义。虽然此次改革增加了部分企业的产品成本和加重地方政府的财政负担,但改革迫使企业和地方政府寻求应对措施的同时,时加工贸易也产生很大的影响。分析新出口退税机制改革对加工贸易的正效应和负效应,提出在新出口退税机制下发展加工贸易的对策。

The Effect Analysis of New Export Rebates System on Processing Trade

Some irrational factors have restricted the development of foreign trade, so new mechanism reformation of export rebates is necessary and essential. Though the new reformation adds product cost to some enterprise and weights to local government's fiscal burden, it will force them to find the measures to avoid the risks. At the same time, it will strongly influence processing trade. After giving an analysis of the plus effect and negative effect of new refonnation to processing trade, the paper puts forward some countermea-sures to facilitate the development of to processing trade under the new mechanism.