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从出口退税制度的发展历程着手,结合黑龙江省外贸出口现状,研究黑龙江省出口贸易中存在的问题并且分析出口退税政策对黑龙江省出口贸易的影响,实证分析黑龙江省出口退税总额与其出口总额之间的相关性,并提出可行性建议。
Starting with the development history of export tax rebate system, this paper studies the problems existing in export trade in Heilongjiang Province and analyzes the impact of export tax rebate policy on the export trade in Heilongjiang Province. Empirical analysis shows that the total amount of export tax rebate in Heilongjiang Province and its total exports The relevance and put forward feasible suggestion.