论出口退税税率下调对纺织业的影响 毕业论文.docVIP

毕业设计(论文) 论出口退税税率下调对纺织业的影响 系 别 商贸系 专 业 国际贸易 班 级 姓 名 指导教师 (为尊重作者辛勤工作,引用文章内容请注明出处) 2007年6月10日论出口退税税率下调对纺织业的影响 摘 要 我国从1985年起开始实行出口退税政策，这一政策实行20多年来，对推动我国外贸体制改革和出口增长，增强我国出口产品的国际竞争力都发挥了不可小视的作用。纺织业是我国国民经济的支柱产业，纺织品的出口在一定程度上得益于国家的出口退税政策。我国是一个纺织品出口大国，其纺织品产量和出口均居全球之首，而在我国的一般贸易出口顺差中，纺织品顺差则占了一半以上。入世的五年给我国的纺织业带来了深刻的影响，虽然出口退税率下调、人民币持续升值、国际贸易摩擦不断，但我国纺织业及出口前景依然看热。 本文从纺织业入手，首先回顾中国纺织业入世五年的发展情况，介绍了纺织业的出口现状、纺织业的特点和存在的问题；然后通过纺织业历次出口退税率的调整及行业发展现状总结了国家下调纺织业出口退税税率的原因与目的；最后分析了出口退税税率下调对纺织业的正反影响并给出了纺织业出口企业应对出口退税率下调的策略。 关键词: 出口退税，纺织业，结构调整，价格优势 The Effect of Lowering Export Tax Rebates for The Textile Industry Author: Zhang hao Tutor: Fan yuhong Abstract From 1985, China started to implement the export tax rebate policy, which has been playing an important role in promoting the reform of Chinas foreign trade policy, promoting the export growth and enhancing the international competitiveness of Chinas export products in the past 20 years. Chinas textile industry is a pillar industry in the national economy and to a certain extent, the textile exports benefited from the countrys export tax rebate policy. China is a big country in textile exports, Chinas textile production and export amount are the top one in the world. The surplus in textiles accounted for more than a half of Chinas general trade export surplus. The past five years after entering the WTO also brought a profound impact on China’s textile industry, although there are some factors, such as the lower export tax rebates, continued appreciation of the RMB, international trade friction, Chinas textile industry and the export prospects are still heat. Based on the textile industry, this paper firstly recalled the past five years of Chinese textile industry after entering the WTO, introduced the status quo of textiles export, the characteristics of textile industry and the problems; Then reduced