出口退税政策变化对宁波出口商品结构影响研究毕业论文.docVIP

毕业论文 （20_ _届） 出口退税政策变化对宁波出口商品结构影响研究 摘 要 出口退税是指对出口商品已征收的国内税部分或全部退还给出口商的，这也是国际惯例特殊的产业结构特点以及其特有的经济发展模式， 关键词：Abstract Export tax rebate is a system of returning the rebate on the export of goods which has been collected domestic tax some or all returned to the exporters. 显示对应的拉丁字符的拼音This is the international practice. Its a measure made to resolve international trade exporting and importing countries of double taxation on the same commodity .The structural adjustment of export rebate will impact the structure of export product .Ningbo, as Chinas major export cities, special industrial structure characteristics and its unique model of economic development, so Ningbo export enterprises by the export tax rebate adjustment of a wide range of extent of deep features. Study the effect of export tax rebate policy and the impact of the export commodity structure, able to find new inspiration of export tax rebate policy for further research. It has practical significance on improving the export tax rebate system and optimizing the product structure. In this papers, selecting Ningbo electromechanical products, high-tech products and textiles representative industry data comparison, through theoretical analysis and effect analysis, concluded the following conclusions: 1. Structural adjustment export tax rebate policy optimize the export structure of Ningbo to some extent.2. The adjustment of export tax rebate policy on the export commodity structure of Ningbo optimization function is impacted by other factors. And make policy recommendations of the export rebate policy direction and development of foreign trade enterprises in Ningbo. Keywords: Export tax rebate; Structure of export commodities; Mechanical and Electrical Products; High-tech Industry 目 录1 出口退税政策变化对出口商品结构影响理论分析 1 1.2 出口退税政策从出口额角度影响出口商品结构 2 1.3 出口退税影响出口商品结构的机理 2 2 我国出口退税政策变迁分析 4 2.1出口退税的概念 4 2.2 我国出口退税政策的演变过程 4 2.2.1税制改革前我国的出口退税政策 4 2.2.2 税制改革后-2004年的出口退税政策 6 2.2.3 2005年以来我国的出口退税政策 6 3 宁波出口商品结构发展现状 8 3.1 工业制成品比重