CAJ | 학술논문

在出口退税分化政策条件下，文章加入有差别的出口退税率扩展一般均衡模型为出口退税分化政策条件下的工业产业内部结构调整机制的理论模型，并基于中国实施出口退税率分化政策后的18年间的出口退税率和工业产业内部结构调整的面板数据对该理论模型进行了实证检验。研究结果表明，出口退税分化政策条件下的工业产业内部结构调整机制是有效的。有鉴于此，在全球经济“再平衡”背景下，应继续完善适时、合理、有效的出口退税分化政策，与中国“十二五”规划的产业发展战略相配合，对资源性产业、低技术制成品业、中技术制成品业和高技术制成品业中各类不同技术水平、不同性质的商品，给予有差别的、有层次的梯形出口退税待遇，引导产业结构调整和优化。
재출구퇴세분화정책조건하，문장가입유차별적출구퇴세솔확전일반균형모형위출구퇴세분화정책조건하적공업산업내부결구조정궤제적이론모형，병기우중국실시출구퇴세솔분화정책후적18년간적출구퇴세솔화공업산업내부결구조정적면판수거대해이론모형진행료실증검험。연구결과표명，출구퇴세분화정책조건하적공업산업내부결구조정궤제시유효적。유감우차，재전구경제“재평형”배경하，응계속완선괄시、합리、유효적출구퇴세분화정책，여중국“십이오”규화적산업발전전략상배합，대자원성산업、저기술제성품업、중기술제성품업화고기술제성품업중각류불동기술수평、불동성질적상품，급여유차별적、유층차적제형출구퇴세대우，인도산업결구조정화우화。
Under differentiated Export Tax Rebates （ETR） policy, this paper has included differentiated ETR ratesextending general equilibrium model as theoretical model of industrial structural adjustment Mechanism under differentiated ETR policy, which was empirically tested based on related 18 years panel data since China implemented the differentiated ETR. The results showed the industrial strucaa＇al adjustment Mechanism under differentiated ETR policy is effective. Therefore, under the global economy ＂rebalancing＂ background, it should be continuing promotingtimely, reasonable, effective differentiated ETR policy, consistent with current industrial strategy in Chinese ＂Twelfth Five-Year＂ Plan, imposing differentiated ETR rates on low-tech, medium tech and high-tech industries, leading to industrial structural adjustment and optimization.