经济问题
經濟問題
경제문제
On Economic Problems
2008年
8期
30~32
,共null页
出口退税政策 纺织行业 高附加值
齣口退稅政策 紡織行業 高附加值
출구퇴세정책 방직행업 고부가치
export rebate;the textile industry;high added value
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。
齣口退稅是國傢對齣口商品已徵收的國內稅實行部分或全部退還給齣口商的一種政策措施。近年來，隨著國內、國際經濟形勢的轉變，國傢多次下調紡織業的產品齣口退稅率，這對紡織業的結構調整產生瞭一定影響。截取1993至2006年間的數據進行迴歸分析，以此評價齣口退稅政策的客觀效果。結論是：齣口退稅率的多次調整對紡織業的齣口影響併不十分顯著，據此國傢更應結閤其他政策措施來調整優化紡織業的產業結構。
출구퇴세시국가대출구상품이정수적국내세실행부분혹전부퇴환급출구상적일충정책조시。근년래，수착국내、국제경제형세적전변，국가다차하조방직업적산품출구퇴세솔，저대방직업적결구조정산생료일정영향。절취1993지2006년간적수거진행회귀분석，이차평개출구퇴세정책적객관효과。결론시：출구퇴세솔적다차조정대방직업적출구영향병불십분현저，거차국가경응결합기타정책조시래조정우화방직업적산업결구。
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 Conclusion is： the impact of many adjustments of export rebate on the textile industry is not very significant, therefore, the government should combine other policies to adjust and optimize the industrial structure of the textile industry.
