有效利用出口退税政策促进对外贸易健康发展.doc

编号（学号）： 有效利用出口退税政策促进对外贸易健康发展 摘要：出口退税政策是世界各国普遍采用的一种促进对外贸易发展的手段，在2007年爆发全球金融危机后，中国出台了包括提高出口产品退税率的一系列经济复苏计划，以最大限度地降低危机对中国经济的影响。从出口退税的理论基础入手，回顾了中国出口退税政策的发展历程，分析了出口退税政策调整对对外贸易的影响，探讨了出口退税率调整对中国外贸行业的影响，并提出了利用出口退税促进对外贸易发展的相应对策。 关键词：出口退税，对外贸易，发展  Effective use of export tax refund policy to promote the healthy development of foreign trade Abstract: the export tax refund policy is the various countries generally used in an to promote the development of foreign trade of means, in a 2007 outbreak in the global financial crisis, the Chinese on the export products include improving the rate a series of economic recovery plan, in order to maximize reduce crisis the impact on the Chinese economy. From the theory basis of export tax rebates, reviewed the Chinese export drawback policy development, analyzes the export tax refund policy adjustment to the influence of foreign trade, discusses the export tax rebate rate adjust to the influence of Chinas foreign trade industry, and puts forward the use of export tax rebates to promote the development of foreign trade of the corresponding countermeasure. Keywords: export rebates ，foreign trade external trade，development 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc310259446 1 引言 PAGEREF _Toc310259446 \h 1 HYPERLINK \l _Toc310259447 2 中国出口退税制度的发展历程 PAGEREF _Toc310259447 \h 1 HYPERLINK \l _Toc310259448 2.1 改革开放前的出口退税政策：不成型与不稳定 PAGEREF _Toc310259448 \h 1 HYPERLINK \l _Toc310259449 2.2 1978-1993年的出口退税政策：逐步建立与完善 PAGEREF _Toc310259449 \h 1 HYPERLINK \l _Toc310259450 2.3 1994-1996年的出口退税政策：扩大出口，缓解退税压力 PAGEREF _Toc310259450 \h 1 HYPERLINK \l _Toc310259451 2.4 1997-2003年的出口退税政策：应对亚洲金融危机冲击，税率连续走高 PAGEREF _Toc310259451 \h 2 HYPERLINK \l _Toc310259452 2.5 2003-2007年的出口退税政策：缓解贸易顺差，调低税率重点进行退税结构调整 PAGEREF _Toc310259452 \h 2 HYPERLINK \l _Toc310259453 2.6 现行出口退税政策：应对金融危机，上调部分商品出口退税率 PAGEREF _Toc310259453 \h 2 HYPERLINK \l _Toc310259454 3 我国出口退税现状及案例分析 PAGEREF _Toc310259454 \h 2 HYPERLINK \l _Toc310259455 3.1 出口退税政策变化过大、过频 PAGER