论文部分内容阅读
受全球金融危机及新贸易保护主义的影响,进入2009年以来,我国出口贸易面临的国际经济环境更趋严峻,出口退税作为我国最重要的出口鼓励措施,在这个特殊时期显得异常重要。本文以出口退税政策为研究基础,分析了出口困境下运用出口退税政策的必要性,剖析了当前出口退税存在的主要问题,并针对特殊经济环境下如何发挥出口退税最大政策效用提出了对策建议,以期对当前频繁调整的出口退税有一个更清醒的认识。
Affected by the global financial crisis and new trade protectionism, since 2009, the international economic environment facing China’s export trade has become even more severe. As the most important export incentive measure for our country, export tax rebates have become extremely important during this special period. Based on the research of export tax rebate policy, this paper analyzes the necessity of applying export tax rebate policy under export dilemma, analyzes the main problems existing in export tax rebate, and puts forward countermeasures and suggestions on how to exert the maximum policy effect of export tax rebate in special economic environment. With a view to a more clear understanding of the current frequently adjusted export tax rebate.