国家出口退税行为的理论分析

本通过建立国家层次出口退税行为的概念模型，指出政府退税行为主要受该国财政经济政策目标、财政承受能力、税收征管水平、出口商品的性质、国际市场竞争状况以及国际惯例的约束等六个因素的影响，政府在综合考虑以上因素后，将确定本国的理想退税模式。

Theoretical Analysis on the Behavior of the State Export Refund

Through establishing the behavior model of the state export refund, the paper puts forward that the behavior of the state export refund is mainly influenced by six factors, including the financial eco-nomical goal of the state, the finance capacity, the level of the management of taxation, the quality of ex-port merchandise, the competition status of the international market, the restrict of the international prac-tice, etc. After considering the above factors comprehensively, the government will decide its ideal refund mode.