| 出口退税对我国出口商品结构的影响研究 |
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| 引用本文： | 王帅,赵玉焕.出口退税对我国出口商品结构的影响研究[J].北京理工大学学报(社会科学版),2010,12(1):43-46. |
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| 作者姓名： | 王帅 赵玉焕 |
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| 作者单位： | 1.北京理工大学管理与经济学院, 北京 100081 |
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| 摘 要： | 出口退税政策是促进我国商品出口的一项重要措施，出口退税率的调整成为调节我国出口商品结构的重要手段。选择纺织品和钢材这两大类近年来出口退税率调整较为频繁的商品，利用计量经济学模型对出口退税率调整对我国出口商品结构的影响进行了实证分析。结果表明:出口退税率的调整对出口商品结构具有一定的优化作用，但是作用有限。
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| 关 键 词： | 出口退税率 出口商品结构 实证研究 |
| 收稿时间： | 2009/7/13 0:00:00 |
The Effects of Export Tax Rebate Policy on Export Commodity Structure of China |
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| WANG Shuai and ZHAO Yu-huan.The Effects of Export Tax Rebate Policy on Export Commodity Structure of China[J].Journal of Beijing Institute of Technology(Social Sciences Edition),2010,12(1):43-46. |
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| Authors: | WANG Shuai and ZHAO Yu-huan |
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| Institution: | 1.School of Management and Economics,Beijing Institute of Technology,Beijing 100081 |
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| Abstract: | The export tax rebate policy is an important part of China's foreign trade policy. In order to address the negative effects of American's financial crisis on our export, Chinese government raised the rate of export tax rebate on 1 November and 1 December 2008 respectively. Using econometrics model, this paper analyses the effects of change of export tax rebate rate on export commodity
structure in recent years by choosing textiles and steel as examples. |
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| Keywords: | rate of export tax rebate export commodity structure empirical study |
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