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出口退税新政对某某纺织业的影响及对策.doc 21页

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PAGE 浙江科技学院本科毕业设计(论文) 出口退税新政对XX纺织业的影响及对策 内 容 摘 要 出口退税作为WTO的例外规定已经成为扶持中国产品出口的重要工具,它必将更广泛地运用于中国的外贸发展战略中。纺织行业作为中国最具竞争力和高外向性的部门之一,已成为中国巨额贸易顺差的主要创造者。XX省作为纺织业大省,新一轮的出口退税的调整势必对XX纺织业带来影响。 本文通过对历次纺织品的纺织品出口退税率的调整回顾,并在其中解释了我国纺织品出口退税政策调整的主要原因,进而结合图形,运用EXCEL软件对XX省出口退税额与出口贸易额进行相关性分析,实证性分析了出口退税率调整对出口增长的影响,得出了退税与出口增长的关系:出口退税率与出口呈正相关,降低退税率将导致减少出口。指出XX纺织品出口现状:2001年—2006年,虽然存在问题,但XX纺织业仍具有强大优势,其出口额占XX省总的出口额的比例在30%左右。此次出口退税率的调整有利于XX纺织行业缓解频发的贸易摩擦,优化结构调整,促进产业升级,但也会使出口成本上升,利润空间受挤压,企业面临重新洗牌的局面,贸易转移现象将更加明显,出口方式将向加工贸易转移,贴牌生产可能增多。因此,XX纺织企业应优化出口产品结构,提高出口商品附加值,增强国际议价能力,扩大产业集聚效应,提升综合竞争力,拓展国内外市场,培育纺织品出口的自有品牌,积极开发绿色产品,提高能源利用率、管理水平,加强人力资源管理。 关键词:出口退税率,纺织业,影响,对策 The impact of the new export tax rebates policy to the textile industry in Zhejiang and Countermeasures ABSTRACT Export tax rebates as a WTO exceptions has become an important tool for supporting export of products in China. It will be more widely used in China's foreign trade development strategy. The textile industry as one of departments has the most competitive power and high extroversion in China. It has become the main creator of China's huge trade surplus. Zhejiang Province as a large textile industry, a new adjustment of the export tax rebate will inevitably impact on the textile industry in Zhejiang. Based on the research of the adjustments of the previous textile export tax rebate rate, this paper explains the main reasons for the adjustments, then combine graphics, EXCEL software to analyze the relates between the amount of export tax rebate and the amount of export in Zhejiang Province, with the analysis of the impact of export tax rebate rate to export growth, and come to the conclusion that the export tax rebate rate was positively correlated with exports and reduce the tax rebate rate will lead to a reduction in exports. From 2001 -2006, although the existence of the problem, Zhejiang textile industry still has strong advantages, it takes up 30 percent in the total export volume. The adjustment of export tax rebate rate

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