中国出口退税政策演变及其对浙江出口贸易的影响

论文编号:GM580  论文字数:16214.页数:23

摘 要

 自1985年我国的出口退税制度正式确立以来，在20多年的发展历史中，该政策历经了多次重大的改革和调整，并在改革和调整中不断地发展和完善。2008年的金融危机造就了又一波出口退税政策的调整浪潮，作为出口大省的浙江省是否受到了调整结果的影响？这是个值得研究的问题，面对政策调整的导向，企业又是如何采取措施的？本文从回顾中国出口退税制度改革的历程出发，分析了最新出口退税制度改革对浙江省出口贸易的实质影响，指出了我国出口退税制度的政策导向，提出了企业的应对策略以促进我国对外贸易持续健康发展。
 本文共分五章。第一章简要介绍文章的写作背景、选题的意义；第二章是出口退税的一般理论分析，主要阐述出口退税的概念、作用和出口退税政策调整的几次阶段性过程，为论文的进一步发展奠定基础。第三章则结合2008年颁布的最新出口退税政策，浅析现行出口退税政策调整对浙江出口贸易的影响，进行实证分析。第四章，在前一章出口退税政策调整对浙江出口产生的实质影响的分析基础上，展望出口退税政策导向，提出浙江省企业的对策建议第五章简述我国出口退税政策改革总体上的利弊，总结全文。

关键词：出口退税、浙江省、出口、影响、应对措施

ABSTRACT
 
 Since the establishment of China''s export tax rebate system from 1985, Export tax rebate system in China has gone through many times of innovation and adjustment over the passed 20 years, and it always makes developments and improvements. Zhejiang province as the Chinese main province of export trade will be suffered what kind of influence? This is a question which is researchable. Facing the orientation of China''s export tax rebate policy, how is related enterprises taking the corresponding measures? With the retrospection of the previous reform of China’s export tax rebate system and the deep analysis of the affecting factors of the current system on the related enterprises, government finance and management work as well. The thesis points out the orientation of Chinese export tax rebate policy system, and the corresponding measures can be taken by the enterprises so as to promote the sustained and healthy development of China’s foreign trade.
 This thesis is divided into five chapters. The first chapters mainly introduces the subject background and the significance of the article. The second chapters is a general description of export rebate, mainly elaborates the concept, the function and the several stages during the export tax rebate policy adjustment process. The third chapter combined with the latest export tax rebate policy in 2008 to analyze the actual impacts.  The fourth chapter further strengthens the constructing of export tax rebate policy system on the basis of the last chapter''s analysis, and proposes some measures to perfect the export tax rebate policy, puts forwards some suggestions to deal with the problems. The fifth chapter expounds China''s advantages and disadvantages of the export tax rebate policy briefly, summarize the full text. 
 
KEYWORDS:  export tax rebate，Zhejiang Province ，export，
effects，corresponding measures

目录

第一章 引言 1
第一节 选题的目的和意义 1
第二章 出口退税 2
第一节 出口退税的概念和作用 2
第二节 我国出口退税政策的历史回顾 2
第三章 2008年出口退税政策的调整对浙江省外贸出口的影响 6
第一节 浙江省对外贸易整体经济结构 6
第二节 浙江省几大类产品出口所受到的实质影响 7
第四章 出口退税政策导向和企业应对的策略建议 11
第一节 出口退税政策导向展望 11
第二节 企业的应对策略建议 13
第五章 总结 16
参考文献 17
致 　谢 18