我国出口退税政策对出口商品结构的影响分析
毕业论文关键词：我国出口退税政策 出口商品结构 影响分析
Abstract：Our country began to implement the export tax rebate policy in 1985.Today, China's export tax rebate policy has experienced many adjustments to adapt to the rapid changes in the international situation and meet the requirements of macroeconomic objectives of our country. Today, the export tax rebate policy has become China's implementation of an important means of macroeconomic regulation and control, but with the rapid development of China's economy, export tax rebate policy has gradually to keep up with the situation, so the reform is urgent. In this paper, this problem through the development course of export tax rebate policy and the export commodity structure. The research analysis to of China's export tax rebate policy how to reform suggestions, hope China's export commodity structure more optimized, more reasonable, and then to continue to promote the Chinese economic growth.
Keywords: China's export tax rebate policy the export commodity structure impact analysis
目 录
引言 1
1、我国出口退税政策概述 2
1.1出口退税的概念 2
1.2我国出口退税政策的规定和条件 2
2、我国出口退税政策的发展历程 4
2.1 1985年至2001年我国出口退税政策的变更 4
2.2 2005年至今的出口退税政策的变更 4
3、我国出口商品结构的发展及特征 6
3.1从商品分类来看，工业制成品增长迅速 6
3.2从工业制成品的组成来看，工业制成品中机电产品增长迅速，轻纺产品增长缓慢 7
3. 3从出口商品要素密集度来看 ，资本密集型产品出口增长迅速 9
4、出口退税对出口商品结构的影响 11
4.1出口退税对出口商品结构的优化具有一定作用 11
4.2出口退税对出口商品结构优化的负面效应 11
4.2.1出口退税政策波动大不利于出口商品结构的优化 11
4.2.2出口退税可能导致贸易结构恶化 11
5、出口退税政策的改革建议 14
5.1调整出口退税率，鼓励资本、技术密集型产品出口 14
5.1.1 重新审视引进外资的质量和国外先进技术的力度 14
5.1.2加大资本的投入，形成规模经济 14
5.1.3 加大对高新技术产业的扶持力度 14
5.1.4重视人才的培养 14
5.2调整出口退税政策，推进加工贸易升级 15
5.2.1将加工贸易重心转为以生产、研发、营销等多种方式，稳步推进我国加工贸易转型 15
5.2.2坚持稳中求进、统筹兼顾，着力推动我国传统加工贸易转型升级 15
5.3出口退税政策向中西部地区倾斜，平衡贸易区域结构 16
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