出口退税的贸易保护功能-----以浙江经济为对象研究出口退税的影响.docVIP

出口退税的贸易保护功能 -----以浙江经济为对象研究出口退税的影响 摘要：为鼓励企业更多的出口，我国实行出口退税政策已有20多年，从1985年至今，出口退税制度作为我国贸易税收体系中的重要一员，持续、稳定地发挥了产业的保护功能和引导产业结构调整以及促进经济增长内需导向。本文以浙江经济为研究对象，探讨出口退税的效益、现实影响等 关键词：出口退税 ；贸易保护；产业结构 The trade protection function of tax rebate for exports -------Take zhejiang economy as the object of study to discuss the trade protection function of the tax rebate for exports Abstract : In order to encourage enterprise more exports, our country has been implementing the tax rebate for exports policy more than 20 years. From 1985 until now, as an important part of trade tax system in our country, the sys