本文關鍵詞： 出口退稅 出口貿(mào)易總額 出口貿(mào)易結(jié)構(gòu)　出處：《湘潭大學》2014年碩士論文　論文類型：學位論文

【摘要】：所謂出口退稅，就是對出口商品進行退免稅,即先對出口商品征收包括消費稅和增值稅在內(nèi)的各種間接稅，再將這部分稅額部分或全部退還給出口商。因為該政策能使出口商品以不含稅或少含稅的價格進入國際市場，，所以它能鼓勵商品出口，提高出口商品在國際市場上的競爭力。 我國的出口退稅政策自1985年開始實施，至今已有近30年，它極大地促進了我國出口貿(mào)易和經(jīng)濟的發(fā)展。在國際外貿(mào)局勢、國內(nèi)宏觀調(diào)控目標不斷變化之時，我國的出口退稅政策也一直在被修訂和調(diào)整，外需疲軟、出口形勢急劇惡化時可通過提高出口退稅率來穩(wěn)定出口，而大量出口導致國際貿(mào)易摩擦增加、財政部門欠稅現(xiàn)象嚴重時將適當下調(diào)出口退稅率，調(diào)整方向也由最開始的專注于出口規(guī)模的增長轉(zhuǎn)移到注重出口貿(mào)易結(jié)構(gòu)的優(yōu)化。但出口退稅政策是怎樣推進出口規(guī)模的增長和出口貿(mào)易結(jié)構(gòu)的優(yōu)化，在理論和實踐上都值得深入研究。 本文首先從理論上分析了出口退稅如何影響我國的出口貿(mào)易，闡述了出口退稅對出口貿(mào)易影響的機理，并從動態(tài)和靜態(tài)兩方面來研究出口退稅的效應。然后回顧了出口退稅政策的演變過程，根據(jù)不同階段發(fā)展的特點，，將其按形成與規(guī)范期、成熟期、結(jié)構(gòu)性調(diào)整期和應急性調(diào)整期來進行分析。接著本文通過運用有關數(shù)據(jù)從實證上研究了出口退稅政策對我國出口貿(mào)易的影響，考慮到影響出口貿(mào)易的因素主要有出口退稅、匯率、國內(nèi)生產(chǎn)總值GDP和價格指數(shù)，因此將其作為變量，采用這些變量1985-2012年的數(shù)據(jù)，運用協(xié)整檢驗驗證了出口退稅額和出口額之間的正相關性；通過將主要的出口商品歸為勞動密集型行業(yè)、兩高一資”行業(yè)、高新技術行業(yè)和機電行業(yè)來研究出口退稅對出口商品結(jié)構(gòu)的影響，結(jié)果表明出口退稅政策能在一定程度上限制“兩高一資”產(chǎn)品的出口、促進高新技術產(chǎn)品的出口，起到優(yōu)化我國出口商品結(jié)構(gòu)的作用；通過對貿(mào)易方式中一般貿(mào)易和加工貿(mào)易與出口退稅的之間關系進行研究，發(fā)現(xiàn)一般貿(mào)易和出口退稅率一般呈同向變動，出口退稅率下調(diào)時出口企業(yè)更傾向于選擇加工貿(mào)易中的進料加工。最后，本文對前文的論述做了一下總結(jié)，并針對性的給出了一些政策建議。
[Abstract]:The so-called export tax rebate is to withdraw and exempt the export commodities, that is, to levy various indirect taxes, including consumption tax and value-added tax, on the export commodities first. Because the policy can make export goods enter the international market at the price of no tax or less tax, it can encourage the export of goods and improve the competitiveness of export goods in the international market. Since 1985, China's export tax rebate policy has been implemented for nearly 30 years. It has greatly promoted the development of China's export trade and economy. China's export tax rebate policy has been revised and adjusted all the time. External demand is weak. When the export situation deteriorates sharply, it can stabilize exports by raising export tax rebates, while a large number of exports lead to an increase in international trade frictions. When the phenomenon of tax arrears in the financial sector is serious, the export tax rebate rate will be appropriately reduced. The adjustment direction has also shifted from the initial focus on the growth of export scale to the focus on the optimization of export trade structure. However, the export tax rebate policy is how to promote the growth of export scale and the optimization of export trade structure. Both in theory and practice are worthy of further study. Firstly, this paper theoretically analyzes how export tax rebate affects China's export trade, and expounds the mechanism of export tax rebate's influence on export trade. Then it reviews the evolution process of export tax rebate policy, according to the characteristics of different stages of development, according to the formation and standardization period, mature period, Then this paper empirically studies the impact of export tax rebate policy on China's export trade by using relevant data, considering that the main factors affecting export trade are export tax rebate. Exchange rate, gross domestic product (GDP) and price index are used as variables. The data of these variables from 1985 to 2012 are used to verify the positive correlation between export tax rebate and export value by cointegration test. To study the impact of export tax rebates on the structure of export commodities by classifying the main export commodities as labor-intensive industries, two high and one capital industries, high and new technology industries, and mechanical and electrical industries, The results show that the export tax rebate policy can restrict the export of "two high and one capital" products to a certain extent, promote the export of high and new technology products, and play the role of optimizing the export commodity structure of our country. Through the study of the relationship between general trade and processing trade and export tax rebate in trade mode, it is found that the general trade and export tax rebate generally change in the same direction. When the export tax rebate rate is lowered, the export enterprises are more inclined to choose the import processing in the processing trade. Finally, this paper summarizes the previous discussion and gives some policy recommendations.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F752

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