出口退税政策调整对我国宏观调控的影响

我国从1994年开始税制改革以来，出口退税政策经历了从整体性到结构性的5次调整。每一次调整的背后都有深层次的原因，本文通过对其发展演变的分析，探究出口退税政策和宏观调控之间的内在联系。出口退税政策的不断调整表明我国的宏观调控政策逐渐由“一刀切”向“协调性、可持续性”方向发展。

On Readjustment of Export Tax Rebate and Macroeconomic Regulation

The export tax rebate has undergone five adjustments since 1994 when China began implementing taxation reform. This article analysesthe background of a series of adjustments , researches the relations between the export tax rebate and macro-control policy. Through reviewing process oftaxation reform, the author finds that the rebate and macro-control policy evolve from "universal" standards to "coordinated and sustainable"directions.