文档介绍：326 中国药事 2009 年第 23 卷第 4 期

理论探讨
出口退税率下调对我国原料药出口的影响及对策分析
*
胡
霞, 黄文龙( 中国药科大学国际医药商学院, 南京
211198)
摘要:
目的为由于国家出口退税率调整而受到影响的原料药出口企业提出相应对策。方法分析国家对
原料药出口退税率进行调整的目的以及对原料药出口企业造成的影响, 提出相应对策。结果与结论面对
国家出口退税政策的调整, 原料药出口企业应通过技术改造, 建设成为低能耗、低污染企业, 努力提高产
品的附加值和科技含量, 并通过并购重组增强行业的集中度。
关键词:
出口退税率; 原料药; 环境污染; 贸易顺差; 产业结构
中图分类号: R745
0; R956
1
文献标识码: A
文章编号: 1002
7777 ( 2009) 04
0326
03
The Influences of Drawback Rate down for Raw Active Pharmaceuticals Exports and Measures
H u Xia and H uang Wenlo ng ( International Pharmaceutical Business Schoo l, China Pharmaceutical Univer
sity , N anjing 211198)
ABSTRACT:
Objective T his paper aim s to bring forw ard m easures for the corporatio ns o f raw active
pharmaceuticals suffering from ex port dr aw back adjusted
Methods To analyze the purposes of adjusting
ex port draw back rate of activ e pharm aceutical ingredients and the im pacts on the co rpo rations o f raw active
pharmaceuticals fro m this adjustm ent, then find out the so lutions
Results and Conclusions T he corpora
tions must turn into ones o f low
resour ce
w asted and low
pollutions, tr y hard to improve the additional
value and science & technolog y co ntents o f products, and enhance the concentration o f industry in virtue of
am algamation & r ecombination
KEY WORDS:
export dr aw back r ate; raw active pharmaceuticals; environment po llution; trade