| 出口退税政策对我国外向型经济的影响 |
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| 引用本文： | 毛道根.出口退税政策对我国外向型经济的影响[J].涉外税务,2009(5). |
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| 作者姓名： | 毛道根 |
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| 作者单位： | 上海海关学院; |
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| 摘 要： | 本文首先回顾了我国出口退税政策的历史沿革,并从中归纳出我国出口退税政策的基本特征。其后,从出口贸易量、出口产品结构和国家外汇储备等方面,分析了出口退税政策对我国外向型经济的影响。
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| 关 键 词： | 出口退税 退税率 出口贸易 产品结构 外汇储备 |
Impacts of Export Rebate Policy on the Export-oriented Economy in China |
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| Daogen Mao.Impacts of Export Rebate Policy on the Export-oriented Economy in China[J].International Taxation In China,2009(5). |
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| Authors: | Daogen Mao |
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| Abstract: | This paper first reviews the history of export rebate policies in China,by summarizing some basic features of this policy.After that,it makes a comprehensive analysis on impacts of the export rebate policy on export-oriented economy in China,from such aspects as the volume of export trade,the structure of export product and the foreign exchange reserve. |
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| Keywords: | Export rebate Rebate rate Export trade Product Structure Foreign exchange reserve |
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