中国出口退税政策的调整对浙江工艺品出口影响.doc

内容摘要 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………………………………………………………….7 第一节 选题背景和研究的问题……………………………………………………..7 第二节 研究意义……………………………………………………………………..7 出口退税理论概述…………………………………………..9 第一节 出口退税的概念………………………………………………………………9 第二节 出口退税的法律依据……………………………………………………....10 第三节 出口退税的经济学效应……………………………………………………10 第四节 中国出口退税的组成部分…………………………………………………11 出口退税政策…………………………………………………………………11 出口退税机