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出口退税政策对我国纺织行业结构调整的实证分析
引用本文:谷永芬,吴倩,陈文宗.出口退税政策对我国纺织行业结构调整的实证分析[J].经济问题,2008,348(8).
作者姓名:谷永芬  吴倩  陈文宗
作者单位:上海对外贸易学院,上海,201620
基金项目:上海市教委资助项目,上海对外贸易学院产业经济学科建设项目
摘    要:出口退税是国家对出口商品已征收的国内税实行部分或全部退还给出口商的一种政策措施.近年来,随着国内、国际经济形势的转变,国家多次下调纺织业的产品出口退税率,这对纺织业的结构调整产生了一定影响.截取1993至2006年间的数据进行回归分析,以此评价出口退税政策的客观效果.结论是:出口退税率的多次调整对纺织业的出口影响并不十分显著,据此国家更应结合其他政策措施来调整优化纺织业的产业结构.

关 键 词:出口退税政策  纺织行业  高附加值

An Empirical Analysis of Effectiveness to the Industrial Structure of Chinese Textile Industry by Export Rebate Policy Adjustment
GU Yong-fen,WU Qian,CHEN Wen-zong.An Empirical Analysis of Effectiveness to the Industrial Structure of Chinese Textile Industry by Export Rebate Policy Adjustment[J].On Economic Problems,2008,348(8).
Authors:GU Yong-fen  WU Qian  CHEN Wen-zong
Institution:GU Yong-fen,WU Qian,CHEN Wen-zong(Shanghai College of Foreign Trade,Shanghai 201620,China)
Abstract:Export rebate is a policy that the government returns the tax which have maken a domestic levy on export commodities to exporters partly or wholly.In recent years,with the changing of domestic and international economical situation,the government has reduced export rebate rate of textile products several times,and this has an impact on the restructuring of the textile industry.This paper intercepts the data from 1993 to 2006 and makes regression analysis to evaluate the objective effect of the policy.The Co...
Keywords:export rebate  the textile industry  high added value  
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