出口退税对出口个影响：理论和证据来自中国外文翻译.docVIP

本科毕业论文外文翻译原文 外文题目： the effect of export tax rebates on export performance: theory and evidence from china 出 处：CHUNG-HUA INSTITUTION FOR ECONOMIC RESEARCH,75CHANG-HSING ST,TAIWAN 作 者： Chien-Hsun chen 原 文： The effect of export tax rebates on export performance: Theory and evidence from China Abstract This paper develops a Cournot quantity competition model to examine the effect of export tax rebate policy on export performance. The main conclusions drawn are as follows: (i) when a government raises the export rebate rate, the output of final goods for export by the domestic firm increases, while the output of the foreign competitor decreases; (ii) when a government raises the export rebate rate, the profit of the domestic firm increases, while that of the foreign competitor decreases; and (iii) the optimum export rebate rate is positive and greater than 1, indicating that the domestic government not only refunds fully the custom duties paid by the domestic firm on imported intermediate goods, but also offers export subsidies for its export of final goods. To corroborate the conclusions drawn based on the theoretical model, empirical analysis was carried out using the statistical data of China from 1985 to 2002. The test results of Spearman rank correlation coefficient show that Chinas export tax rebate policy has significant positive correlation with its exports, final domestic consumption, and foreign exchange reserve Introduction Export tax rebates are an important trade policy tool for promoting exports. They entail the refund of value-added tax and consumption tax already paid on exported goods during production, circulation and sales. The aim is to let the exported goods enter the international markets at tax-excluded prices without being subject to double taxation, so as to promote export trade. Export tax rebates are allowed by the rules of the World Trade Organization and are commonly a