后金融危机时期对我国现行出口退税政策的思考

基于对我国出口退税政策发展历程的总结,可以看出出口退税更多地被当作一种短时期的政策性工具来使用。因此,通过提高税率获得长期经济利益是有一定难度的。出口退税政策应在营造公平贸易环境的基础上,成为一国调整商品结构、促进产业升级且相对稳定、具有长期利好性的政策措施。同时,出口企业也应提升自身在经营上、产品上、竞争上的实力,以应对贸易形势的种种变化。

A Thought on China's Current Export Drawback Policy in Post-Financial Crisis Period

Based on the summary of China's export drawback policy development,it can be seen that export drawback policy serves more as a short-term policy instrument.Therefore,there is still difficulty obtaining the long-term economic benefit through higher tax rates.The export drawback policy should be based on creating the fair trade environment to be a relatively steady policy measure,good for long-standing benefit,in adjusting the commodity structure and promoting the industrial upgrading.Meanwhile,export enterpr...