出口退稅政策的調整對廣東省經濟的影響

國際貿易論文編號:GM220    包括:開題報告及任務書,論文字數:13389,頁數:20

目  錄

1   導言 .......................................................2
1.1 寫作思路和意圖 .............................................2
1.2 出口退稅政策的來源及演變 ...................................2
2.   廣東省出口退稅的現狀與問題 ................................4
2.1 出口退稅現狀............................................... 4
2.2 廣東省出口退稅存在的問題 ...................................5
3.  出口退稅政策的調整對廣東省的經濟效應分析 ...................5
3.1 總量效應：出口退稅政策的調整對廣東省經濟總量的效應 .........7
3.2 結構效應：出口退稅政策的調整對廣東省外貿行業結構影響 .......8
3.3 微觀效應：出口退稅政策的調整對廣東省企業的影響 .............10
3.4 財政效應：出口退稅對廣東省地方財政的影響 ...................11
4.  廣東省應對出口退稅政策調整的對策建議....................... 13
4.1 選擇適當的貿易方式和營銷模式降低總量效應 ...................13
4.2 提高產品的技術含量，促進行業結構調整調整 ...................14
4.3 利用內外條件擴大出口 .......................................14
4.4 探索適當的方式降低地方財政壓力 .............................17
5.  小結....................................................... 18
參考文獻 .......................................................19
致謝 ...........................................................20

摘   要

    基于優化產業結構，促進外貿轉變增長方式的考慮，政府于2006年9月14日發出通知，調整出口商品的出口退稅率, 后又對出口退稅進行多次調整。此次調整出口退稅率平均水平降低3個百分點左右，這對廣東省經濟造成重大影響。這種影響是全方位的：既有總量效應，又有結構效應；既涉及企業，又涉及政府。
本文擬通過對出口退稅政策調整的方向﹑力度﹑目的的闡述，結合廣東經濟的出口依賴度﹑出口產品的結構﹑地方財政及歷史經驗，分析此次出口退稅政策調整對廣東經濟的影響。并提出在理論上有創新性、實踐上可行的應對措施。即選擇適當的貿易方式和營銷模式降低總量效應、提高產品的技術含量促進行業結構調整調整，利用內外條件擴大出口，探索適當的方式降低地方財政壓力等措施，以保持廣東省外貿出口乃至整個廣東省經濟的持續，快速增長。

[關鍵詞]出口退稅 外貿依存度 普惠制

Abstract

On account of optimization industrial structure, promotion foreign trade transformation growth, the government announced a adjustments in taxes on sep.9th, 2006, together with the subsequent adjustment, the average rate of the Tax Rebate dropped by 2 or 3 percent which results in tremendous influence on the economy of Guangdong province. The influence being Omni-directional, it has total quantity effect, structure effect, enterprise effect, as well as government effect.
Firstly, the paper gives a brief introduction to the tax rebate concerning the direction, vigor，aims. And then the combine analysis to the situations of the Exportation dependence, the structure of the export products, the local finance in Guangdong province and the history experience which gives a vivid view to the influence caused by the adjustment. Finally, this paper gives some innovation and practical suggestions which is very important to the sustainable and fast growth of the economy and export of Guangdong province. The suggestions are: to choose proper trade forms and marketing modes to reduce the total effect, to readjust the industrial structure by enhancing the technology level of the products, to enlarge the export volume by properly utilizing the present inner and outer condition, to reduce the local finance pressure by exploring a proper way.

[key words] Export Tax Rebate; Degree of dependence upon foreign trade; Generalized System of Preferences