出口退税改革对地方经济发展的影响分析及其对策研究_以长沙市为例.pdfVIP

14 1 Vol1 14 No11 2007 3 Journal of Changsha Social w ork college M ar12007 出口退税改革对地方经济发展的影响分析及其对策研究 ) ) ) 以长沙市为例 1 2 ( 11 , 4 10006; 21 , 4 100 2) [ ] , 2004 2005 , , , ( ), [ ] ; ; ; [ ] F202 [ ] A [ ] 1671- 5136 ( 2007) 01- 0060- 04 On the Influence of the Reform of Export Tax R ebates upon the D evelopm ent of Local Economy and the Counterm easures ) ) ) Taking the City of Changsha as an Exam ple 1 2 ZHANG Si- mei YANG L i- gao ( 11CPC College of Hunan Provincial Council, Changsha, Hunan, 4 10006; 21H unan University, Changsha, Hunan, 4100 2) Abstrac t To refund taxes on exported goods is a general in ternational practice and an mi portan t policy for a country to support thc development of com panies. Our country has adjusted the policy of export tax rebates in 2004 and 2005 respectively .i e. th is burden undertaken by central financing on ly into shared by central financing and local financing. Th is adjustm ent is helpful to re- lease the burden of cen tral financing and to ensure the mi p lication of th is policy, wh ile it causes som e effect on local financing. Th is thesis analyses the influence of the two reform s upon the development of local econom y ( tak ing thc city of Changsha as an ex- amp le) , and proposes som e relative counterm easures to their negative effects. K ey w ords reform of export tax rebates; local financing; econom ic developm ent; study of counterm easure ,