出口退税政策的调整对广东省经济的影响

论文编号:GM220    包括:开题报告及任务书,论文字数:13389,页数:20

摘   要

    基于优化产业结构，促进外贸转变增长方式的考虑，政府于2006年9月14日发出通知，调整出口商品的出口退税率, 后又对出口退税进行多次调整。此次调整出口退税率平均水平降低3个百分点左右，这对广东省经济造成重大影响。这种影响是全方位的：既有总量效应，又有结构效应；既涉及企业，又涉及政府。
本文拟通过对出口退税政策调整的方向﹑力度﹑目的的阐述，结合广东经济的出口依赖度﹑出口产品的结构﹑地方财政及历史经验，分析此次出口退税政策调整对广东经济的影响。并提出在理论上有创新性、实践上可行的应对措施。即选择适当的贸易方式和营销模式降低总量效应、提高产品的技术含量促进行业结构调整调整，利用内外条件扩大出口，探索适当的方式降低地方财政压力等措施，以保持广东省外贸出口乃至整个广东省经济的持续，快速增长。

[关键词]出口退税 外贸依存度 普惠制

Abstract

On account of optimization industrial structure, promotion foreign trade transformation growth, the government announced a adjustments in taxes on sep.9th, 2006, together with the subsequent adjustment, the average rate of the Tax Rebate dropped by 2 or 3 percent which results in tremendous influence on the economy of Guangdong province. The influence being Omni-directional, it has total quantity effect, structure effect, enterprise effect, as well as government effect.
Firstly, the paper gives a brief introduction to the tax rebate concerning the direction, vigor，aims. And then the combine analysis to the situations of the Exportation dependence, the structure of the export products, the local finance in Guangdong province and the history experience which gives a vivid view to the influence caused by the adjustment. Finally, this paper gives some innovation and practical suggestions which is very important to the sustainable and fast growth of the economy and export of Guangdong province. The suggestions are: to choose proper trade forms and marketing modes to reduce the total effect, to readjust the industrial structure by enhancing the technology level of the products, to enlarge the export volume by properly utilizing the present inner and outer condition, to reduce the local finance pressure by exploring a proper way.

[key words] Export Tax Rebate; Degree of dependence upon foreign trade; Generalized System of Preferences

目  录

1   导言 .......................................................2
1.1 写作思路和意图 .............................................2
1.2 出口退税政策的来源及演变 ...................................2
2.   广东省出口退税的现状与问题 ................................4
2.1 出口退税现状............................................... 4
2.2 广东省出口退税存在的问题 ...................................5
3.  出口退税政策的调整对广东省的经济效应分析 ...................5
3.1 总量效应：出口退税政策的调整对广东省经济总量的效应 .........7
3.2 结构效应：出口退税政策的调整对广东省外贸行业结构影响 .......8
3.3 微观效应：出口退税政策的调整对广东省企业的影响 .............10
3.4 财政效应：出口退税对广东省地方财政的影响 ...................11
4.  广东省应对出口退税政策调整的对策建议....................... 13
4.1 选择适当的贸易方式和营销模式降低总量效应 ...................13
4.2 提高产品的技术含量，促进行业结构调整调整 ...................14
4.3 利用内外条件扩大出口 .......................................14
4.4 探索适当的方式降低地方财政压力 .............................17
5.  小结....................................................... 18
参考文献 .......................................................19
致谢 ...........................................................20