CAJ | 학술논문

阐释出口退税政策的法理性质，梳理中国出口退税制度的发展、变革历程，并从已有文献的研究分析我国出口退税政策改革的经济效应。研究显示，我国出口退税制度改革呈现如下特点：第一，退税制度逐步规范化；第二，退税目标逐渐由“促进出口”转为“调结构”；第三，退税政策表现出明显的相机性和多目标性。此外，虽然近年来我国政府致力于完善出口退税政策，使之达到促进产业结构转型升级和出口结构优化的政策目标，但实际政策效果可能有限。
천석출구퇴세정책적법이성질，소리중국출구퇴세제도적발전、변혁역정，병종이유문헌적연구분석아국출구퇴세정책개혁적경제효응。연구현시，아국출구퇴세제도개혁정현여하특점：제일，퇴세제도축보규범화；제이，퇴세목표축점유“촉진출구”전위“조결구”；제삼，퇴세정책표현출명현적상궤성화다목표성。차외，수연근년래아국정부치력우완선출구퇴세정책，사지체도촉진산업결구전형승급화출구결구우화적정책목표，단실제정책효과가능유한。
This paper analyses the legality of export duty rebate policy and its reform path in China. Then based on recent relevant researches, this paper also discusses the effects of chinese export duty rebate policy reform. Three features of export duty rebate policy reform in China are concluded. First, the rebate system is improved and progressively standard- ized. Second, the main policy goal at this stage is promoting the adjustment of export and industry structure instead of boosting export volume. Third, China＇s duty rebate policy goals are much more diversified, which renders the rebate rate fluctuant. Many empirical researches have shown that export duty rebate policy greatly pushed export expansion in China; however, some have found out the negative effects of this policy, like worsening the nature environment and decreasing benefits Of domestic consumers. Furthermore, some researches based on recent data also point out that the effects of im- proving the export structure by adjustment of duty rebate rates seem very limited.