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在当前全球金融危机的背景下,上调出口退税率成为我国促进出口增长的一种惯性选择.该文认为,不应把出口退税作为从整体上挽救外贸出口下滑趋势的基本手段,这既有财政负担的原因,也有出口退税政策目标合理定位的原因.出口退税政策应更多体现转变外贸出口增长方式的要求,而不应单纯作为刺激出口的政策工具.当前我国要促进出口增长,除调整出口退税政策外,还应更多地利用汇率、贸易融资等手段.“,”Against the backdrop of current global financial crisis,an increase of export rebate rate has become a routine policy choice to promote the growth of export.This paper argues that,taking the fiscal burden and the sound orientation of the export rebate policy into account,the policy should not be treated as a fundamental measure to hold back the overall declining tendency of export.It also points out that the export rebate policy should not be used only as a policy instrument to stimulate export,but should meet the requirement of shifting the mode of export growth.Currently,in order to promote the growth of export,besides the export rebate policy,other policy measures,such as the exchange rate and trade financing,should be used.