| 出口退税文献综述 |
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| 引用本文： | 杨峥.出口退税文献综述[J].华北电力大学学报(社会科学版),2011(5):40-45. |
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| 作者姓名： | 杨峥 |
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| 作者单位： | 天津财经大学房地产经济研究所,天津,300222 |
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| 摘 要： | 出口退税政策作为国家的一项经济政策，对鼓励和扩大出口创汇、优化资源配置、推进企业成长发展、拉动国民经济起到了十分重要的作用。出口退税作为一项本应属于中性的贸易政策，却承载着过多的调控政策目标。在这种背景下，对出口退税政策的基本理论和相关文献中的研究方法和观点进行梳理，为我国进一步研究出口退税政策找到新的启示。
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| 关 键 词： | 出口退税 经济效应 国际比较 |
Literature Review on Tax Rebates |
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| YANG Zheng.Literature Review on Tax Rebates[J].Journal of North China Electric Power University(Social Sciences),2011(5):40-45. |
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| Authors: | YANG Zheng |
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| Institution: | YANG Zheng(Institute of Realestate Economy,Tianjin University of Finance and Economics,Tianjin 300222,China) |
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| Abstract: | Tax rebate policy as a national economic policy to encourage and expand export and optimize resource allocation,promote enterprise growth and development,boosting the national economy as a very important role.The export tax rebate as a trade policy should be a neutral,but carries too much regulation and control policy objectives.In this context,to sort out the basic theory and related literature in research methods and ideas of export tax rebate policy,in order to further research China's export tax rebate ... |
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| Keywords: | tax rebate economic effects international comparison |
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