出口退税改革和拟议中的增值税转型都将对企业收益和地方财政产生巨大的影响,为此有必要建立适应相机抉择的财政政策变化要求而又相对稳定的出口退税率体系,同时发行具有财政偿还前提的专项国债以缓解增值税转型和出口退税改革对地方财政的“撞击”作用。 Export tax rebate reform and the proposed value-added tax reform will have a huge impact on corporate earnings and local finance, for which it is necessary to establish a relatively stable export tax rebate rate system to meet the changing needs of the financial policy of the camera choice, meanwhile, Special Treasury Bonds to repay premise to ease the impact of VAT reform and export tax rebate reform on local finance.