文档介绍：中国对外贸易的低价竞争问题
——从出口退税说起
学校:厦门广播电视大学
专业班:09秋工商管理专科
姓名:占清池
学号:0935101450363
指导老师:曾立前
2011年09月
中国对外贸易的低价竞争问题
——从出口退税说起
On the Low-petition in China’s Foreign Trade
--an Analysis on Export Tax Rebate
摘要
近年来,中国出口保持高速增长,贸易顺差持续扩大,逐步树立起贸易大国的全新形象。尽管出口规模、结构和竞争力有了显著提高和改善,但总体来看,中国出口的高增长主要是依靠“量”的扩张实现的,采取的是建立在内部资源消耗和外部资源依赖基础上的“粗放型”方式。随着市场竞争加剧,不少企业采取低价竞争的手段争夺国际市场,不仅造成出口秩序混乱、效益低下,而且还为外国对中国出口产品实施反倾销等贸易制裁提供了口实。目前,出口低价竞争已成为困扰中国对外贸易发展的顽疾,严重制约了出口的可持续增长。
为解决出口低价竞争问题,国家采取了各种措施,整顿出口秩序,近期更是加大了应对政策的力度,相继调整了出口退税税率,提高了资源税税率,加强了资源性产品出口的数量控制,出台了《低开出口发票行为处罚暂行办法》等一系列政策措施,但这些政策措施的实施效果却并不理想。出口低价竞争缘何积重难返?其症结究竟何在?本文拟研究出口退税改革对出口贸易中低价竞争现象的冲击,进而深入解析与探讨中国对外贸易发展的新方向——走出低价竞争。
关键词:低价竞争出口退税外贸出口竞争优势

Abstract
In recent years, China's export is maintaining a rapid growth. China's trade surplus continues to expand, and gradually establishes a new image to the whole world as a trade superpower. Although the export scale, structure petitiveness have been significantly enhanced and improved, China's export growth has been mainly relying on high "quantity" of the exports, taking the extensive mode of growth which is based on the consumption of internal resources and the dependence of external resources. With the petition of market, many enterprises use low-petition to scramble for international market ,which not only causes export market disorder, low efficiency, but also provides some countries with the excuse to exert trade sanction of anti-dump exports on China. Currently, the low-petition of exports has e a serious problem to the development of China's foreign trade, severely restricting the sustainable growth of China's export.
To solve the problem of the Low-petition, China has taken various measures to rectify the export order. Recently the country has strengthened its power to solve the problem , adjusted the rate of export tax rebate, raised the rate of resource tax and kept the quantity of resource products under strict control and unveiled a series of policies,such as " Interim Punis