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出口退税是国际贸易中通行的一项经济政策,它是通过退还出口货物的上游采购所实际支付的间接税的方式,使出口货物以不含税成本进入国际市场。本文通过对天津经济技术开发区(以下简称天津开发区)出口退税一类企业的2013—2015年出口退税及相关运营情况指标数据的调研分析,揭示出口退税政策对生产型出口企业实际经营状况能够产生直接或间接作用,提出通过不断加快退税进度推动和护卫“出口”这驾拉动经济增长的马车稳步前行目的。
Export tax rebate is an economic policy prevailing in international trade. It is achieved by returning the indirect taxes actually paid by the upstream procurement of exported goods so that the exported goods can enter the international market without tax costs. This article through the Tianjin Economic and Technological Development Zone (hereinafter referred to TEDA) export tax rebate a class of enterprises export tax rebate and related operational indicators of the data analysis and research reveals the export tax rebate policy for the production of export-oriented enterprises to the actual state of operation can Have a direct or indirect role and propose to promote and protect the “export” carriage through steady acceleration of the progress of the tax rebate.