出口退税调整与浙江省对外贸易关系的实证分析毕业论文.docVIP

毕业论文 （20_ _届） 出口退税调整与浙江省对外贸易关系的实证分析 摘 要 出口退税是国家鼓励出口企业参与国际竞争的一项重要政策，作为一项正式的国家经济制度，它在很大程度上直接影响着国民经济和地方经济的发展。我国自1985年实行出口退税政策以来，出口退税在税收职能和宏观调控中起到了重要作用。出口退税成为促进出口贸易，拉动经济增长的重要因素。 首先本文回顾和评价了我国出口退税政策的发展历程以及浙江省对外贸易的发展现状，并分析了出口退税政策调节的机制。然后，为了进一步分析出口退税的实行对浙江省对外贸易的影响，本文以浙江省2007年1月至2009年7月的月度出口数据为样本建立简单回归模型，用最小二乘法进行估计来讨论出口退税政策调整与浙江省对外贸易之间的关系。最后，本文对在金融危机下浙江省应对出口退税政策调整提出了几点措施，认为浙江政府应继续保持对外贸出口的扶持力度，改变招商方式，建立出口企业工业园区，改善出口退税管理，引导出口企业增强应变能力，增强自主创新能力。 关键词：出口退税；调整；对外贸易 Abstract Export tax rebate is a policy that the country encourages export enterprises to participate in international competition. As an official national economic system, it is directly related to the development of national economy and local economy. Since China implemented the export tax rebate policy in 1985, the export tax rebate played an important role on tax functions and macro-control, and became the important factor in promoting export trade and stimulating economic growth. Firstly this paper reviews and evaluates development process of the China’s export tax rebate policy, as well as the development of foreign trade in Zhejiang province, and then analyzes the export tax rebate policy adjustment mechanism. In order to analyze the implementation of the export tax rebate impact of foreign trade in Zhejiang Province further, this paper establishes a simple regression model which is based on the sample of export data from January 2007 to July 2009 monthly. Then, use least-square method to estimate and discuss the relationship between the policy adjustment of export tax rebate and foreign trade in Zhejiang Province. Finally, this paper puts forward some measures for Zhejiang to cope with the policy adjustment of export tax rebate under financial crisis. It is considering that the Zhejiang government should continue to maintain support for foreign trade, change investment practices, establish export enterprise industrial park, improve the export tax rebate management, guide the export enterprises to increase the str