《出口退税政策调整对我国纺织品出口的影响及对策》-毕业论文.docVIP

PAGE 精品 精品 毕业设计（论文） 出口退税政策调整对我国纺织品出口的影响及对策 教 学 部： 经管文法 专 业： 国际经济与贸易 学 生 姓 名： 班 级： 学号： 指导教师姓名： 职称 副教授 最终评定成绩 摘要 纺织品行业是我国国民经济的重要支柱产业，也是我国重要的出口创汇产业，其出口总额占我国出口总额的20% 左右。2009年3月27日，财政部、国家税务总局发布了《关于提高轻纺、电子信息等商品出口退税率的通知》，从4月1日提高纺织服装、电子信息、钢铁、有色金属和石化等商品的出口退税率。将纺织品的出口退税率提高到16%。这次上调出口退税率的举措，透露出国家正随着形势的变化，进一步制定和出台支持出口发展政策的信号，也表现出国家对纺织行业的重视。 文章阐述了退税政策的含义，出口退税政策调整的发展历程，介绍了此次出口退税政策调整的背景及调整的内容，分析了我国出口退税政策调整对纺织品出口的正面及其负面影响，提出了纺织品企业应对出口退税政策调整的相关对策等。 关键词: 出口退税政策，纺织品，影响，对策 ABSTRACT Textile industry is a pillar industry in Chinas national economy ，it is also an important export industries in China, its export volume of Chinas total exports accounted for about 20%.In March 27th,2009, the Ministry of Finance, State Administration of Taxation published on the improvement of textile and electronic information products export tax rebate rate of notification, from the April 1st increase textile and garment, electronic information, steel, nonferrous metals and petrochemical products export tax rebate rate. The textile export tax rebate rated to 16%. The export tax rebate rate moved up, revealing the situation of country changes, the further development and introduction of policies to support export development signal also showed the importance the state textile industry.  Firstly, this paper introduces the definition of the export tax rebate policy. The development of export tax rebate policy adjustment process. Secondly, it analyzes the adjusting background of export tax rebate policy and expatiates the new contents of it. Thirdly, it expounds its influences on Chinas textile exports enterprises including the positive effects and the negative ones. At last, the paper introduces some countermeasures for textile companies to cope with the adjustment of the expor