出口退税调整对浙江纺织业影响分析.pdf

内容 摘 要 2008 年金融危机以来，我国纺织业贸易出口连续下滑。浙江 省是中国纺织大省，拥有全国最多的纺织产业基地市、特色城镇， 也面临前所未有的困难局面。出口退税是国家对出口商品已征收的 国内税实行部分或全部退还给出口商的一种政策措施。近年来,随着 国内、国际经济形势的转变,国家多次下调纺织业的产品出口退税率, 这对浙江省的纺织业产生了影响。本文在出口退税根源以及原理的 基础上，分析近年我国纺织业相关的出口退税调整以及原因，同 时，分析浙江省纺织业存在的一系列问题。并通过计量经济学模 型，截取 1994 年至 2008 年的数据进行回归分析，以此来评价出口 退税调整对浙江省整个纺织业的影响，结论是出口退税的调整对浙 江省纺织业的影响并不显著，据此，国家更应该通过其他措施一起 来优化纺织业结构。浙江纺织业要走出困境，纺织企业本身也应该 抓住机遇，在制造环节中选择提升和转移，着力提高产品科技贡献 率和品牌贡献率，加快实施转型升级。 关键词：出口退税 浙江 纺织业 影响 I ABSTRACT Since the financial crisis in 2008,China textile export trade falling .Zhejiang province of China is a great textile,have the most of the textile industry base city,featured the town. Export drawback is a kind international practice,which enables exporters to receive a refund for the portion or full of the Customs duties paid as increment tax and consumption tax in the domestic production links and intermediate links.In recent years,with the domestic and international economic situation,the state has cut the textile products export drawback.The structural adjustment of the textile industry has certain effect.Based on the export tax rebates roots,analysis for recent years Chinas textile related export tax rebates and adjustment export tax rebates.And through the econometrics model,intercepts the data from 1999 to 2008 and makes regression analysis to evaluate the objective effect of the policy.The Conclusion is:the impact of many adjustments of export rebate on the textile industry is not very significant,therefore,the government should combine other policies to adjust and optimize the industri