毕业设计（论文）《出口退税对浙江纺织服装行业的影响》.docVIP

PAGE I 内 容 摘 要 浙江一直以来是全国的外贸出口大省，其中纺织服装业是浙江省的出口支柱产业,占全省出口总量的三成。同时出口退税政策是贸易政策中的一个重要组成部分，通过对出口退税政策的研究，试图揭示出口退税政策的调整对纺织服装业来的机遇与挑战,并提出纺织服装企业发展的新方向。 本文一共七章，第一章介绍研究背景和意义。第二章介绍了出口退税的概念并从出口退税的合理性、出口退税促进经济增长的效应、出口退税对国民经济的福利影响三个方面分析出口退税的一般经济学意义。第三章简介出口退税政策的发展进程。第四章通过出口退税与浙江省出口贸易的线性相关性分析，得到出口退税率每提高1个百分点，出口总额将提高1.1353个百分点，提高出口退税对刺激出口有明显作用。第五章主要是在出口退税视角下观察不同类型和规模的纺织服装企业，得出出口退税率的调整对外贸流通企业和规模较小的企业影响较大；对出口生产型企业和规模较大的企业影响较小的结论。第六章介绍浙江省纺织服装出口贸易发展对策，得出浙江省纺织服装企业的出路仍在于加快实现从“规模导向型”向“效益导向型”的转变，从数量扩张到质量提高和国际竞争力提升的转变。企业应该走高附加值和自主品牌之路。 关键词：浙江省、出口退税、纺织服装业、线性回归分析 ABSTRACT Zhejiang has been a large foreign trade and exports province, of which exports of textile and garment industry is the pillar industry of Zhejiang Province, accounteding for one-third of total exports of the province. The export tax rebate policy is an important component of trade policy. On researching the export tax rebate policy, try to reveal the the opportunities and challenges of the export tax rebate policy’s adjustment on textile and garment industry ,and how to develop textile and garment enterprises of the new direction. This article has seven chapters. Chapter one introduces the research background and significance. Chapter two introduces the concept of export tax rebate and explains the three aspects of general economics significance of export tax rebate:the rationality of export tax rebate , the effect of promoting economic growth, the affect of the national welfare. Chapter three introduces the development process of the export tax rebate policy. Then use linear correlation analysis explain the relationship between the export tax rebate and export trade of Zhejiang Province ,find that if the export tax rebate rate rises 1 percentage point, total exports will increase 1.1353 percentage, raising the export tax rebate will stimulate the export. In the view of the export tax rebate, Chapter five mainly analyse different types and scale of the textile and garment enterprises.The conculusion is smaller scale enterpri