论文部分内容阅读
一、引言2008年下半年以来,由于受全球金融危机影响,我国外贸出口出现大幅度下降。2009年上半年全国出口总额同比下降21.7%,下半年出口形势虽有所好转,但全年出口总额仍同比下降15.9%。针对异常严峻的出口形势,我国于2008年8月、11月、12月和2009年1月、2月、4月、6月连续七次对部分商品出口退税率进行调整,调整力度之大、次数之频繁为历史罕见。出口退税政策调整对我国出口产生了怎样的影响,值得深入研究。
I. INTRODUCTION Since the second half of 2008, due to the global financial crisis, China’s exports have dropped sharply. In the first half of 2009, the total volume of national exports dropped by 21.7% as compared with the same period of last year. Although the export situation improved in the second half of the year, the total annual export volume still dropped by 15.9% YoY. In view of the severe export situation, China has adjusted the export tax rebate rate of some commodities seven times in a row in August, November, December, 2009, January, February, April and June in 2008, The frequency of frequent rare for history. How does the export tax rebate policy adjust its impact on China’s exports deserves further study.