《中国出口退税调整对浙江工艺品企业影响.docVIP

《中国出口退税调整对浙江工艺品的出口影响》 文献综述 【摘要】随着改革开放的深入和我国对外贸易的飞速发展，财政和税收政策发挥的作用逐渐明显，我国出口退税政策也是几度调整。本文依托出口退税理论，探讨了我国出口退税税率的调整对浙江工艺品企业出口带来的影响，是机遇与挑战并存。本文是从对外贸易的角度来评价我国出口退税政策调整的效应，因此具有现实意义。同时，在研究过程中，文章将大量引用我国对外贸易发展的最新动态，从理论和时间两方面阐述出口退税政策调整对外贸的影响，并详细分析出口退税政策对浙江工艺品出口的影响，通过模型分析，指出现行出口退税政策存在的问题，针对性的提出了一些建议。希望可以进一步完善和发展我国的出口退税政策。 【关键词】出口退税 工艺品 影响 ABSTRACT The reform and opening-up policy and the developing international trade, the policies of Public finance and tax played a great role gradually especially, the export tax rebate policy. But at the same time, we mustsee that there are a lot of realistic problems in today’s export tax rebate policy, which is not benefit for us to play the positive effect to our economy. The paper gives a systematic analyzing framework that helps to understand the export tax rebate policy from the macroscopy to microscopy. This article is appraises our country tax reimbursement for export policy adjustment from the foreign trade angle the effect, therefore has the practical significance. At the same time, in the research process, the article will quote our country foreign trade development massively the newest tendency, from the theory and the time two aspects elaborated that the tax reimbursement for export policy adjustment to the foreign trade the influence, and the multianalysis tax reimbursement for export policy to the Zhejiang handicraft exports influence, through the model analysis, pointed out the present tax reimbursement for export policy existence the question, pointed put forward some proposals. The hope may further consummate and develop our countrys tax reimbursement for export policy. KEY WORDS：THE EXPORT TAX REBATE POLICY ARTCRAFTS EXPORT 一、济思想渊源 重农学派的先驱布阿吉尔贝尔最早提出了进口商品征税出口商品免税的思想。他在《法国的辩护书》中指出：“……关于法国的进口税，税额应保持现状，但应取消手续上的麻烦，因为这对国王丝毫无益，却会使外国人望而却步。至于出口税，则丝毫不应轻饶，而应全部取消，因为这是国王和王国前所未有的最大的敌人。” 威廉·配第（1662）在布阿吉尔贝尔提出的基础上进一步发挥，他认为出口商品不应该课征消费税，因为他们不是以实物形式在本国消费。不过，如果出口商品未课征消费税，用其交换得来的将要在本国被消费的进口货物就一定要课征消费税。由此看来，配第