文档介绍：山西财经大学
硕士学位论文
出口退税对我国出口贸易的影响
姓名:李娜
申请学位级别:硕士
专业:国际贸易学
指导教师:张云
2010-03-30
摘要
我国现行的出口退税制度从年开始建立,至今己有多年的发展历
史,它经过了多次重大改革和调整,并在改革和调整中不断的发展和完善。出
口退税使出口产品以不含税的价格进入国际市场,增强出口产品的国际竞争力,
扩大了出口。在保证我衡,增加国家外汇储备等方面都有积极地
意义。尽管如此,今天的出口退税制度仍然存在着一些问题,并且随着外界经
济环境的发展和变化,又产生了一些新的问题。那么如何解决这些问题,使我
国的出口退税制度更加完善,更加促进我国经济的稳定与发展,则是本文研究
的重点,也是研究出口退税的意义所在。
本文梳理了出口退税基本理论和我国出口退税历次调整的具体内容,作为
全文的理论铺垫。而本文的研究重心在于通过经济学分析和实证研究的方法,
从三个方面分析出口退税对出口贸易的影响,分别是出口退税对出口贸易额的
影响,出口退税对出口贸易方式的影响,出口退税对出口产品结构的影响。分
析过程中结合了我国最近的宏观经济形势和统计数据,对我国出口退税制度作
了新的探讨,并借鉴法国、意大利、德国、泰国的出口退税管理经验,提出完
善我国出口退税制度的五项对策,分别是保持出口退税政策的稳定性和连续性;
进一步完善“免、抵、退”政策,实现“征退一体化”;消除不合理的退税政策,
公平的对待出口企业;完善增值税法,调整退税政策,切实做到及时足额退税;
各部门密切配合,防范骗税活动。
【关键词】出口退税;出口贸易方式;出口产品结构;完善

3
Abstract
China's current export tax rebate system, established since 1985 has been 20 years of
development history, it has passed several major reforms and restructuring, and in the reform and
restructuring in the continuous development and improvement. The export tax rebate so that export
products to non-tax price of access to international markets, enhance the international
competitiveness of export products and expand exports. In ensuring China's international balance of
payments and increase foreign exchange reserves have a positive meaning and so on. Nevertheless,
today's export tax rebate system, there are still some problems, and as the external economic
environment, the development and changes, but also generated some new problems. So how to
resolve these problems so that China's export tax rebate system more perfect and more in promoting
China's economic stability and development, it is the focus of this paper is to study the significance
of the export tax rebate.
This sort of export tax rebates basic theory and China's export tax rebate adjustment of the
specific content of the previous, as the theory of the full text of foreshadowing. The focus of this
research is that through economic anal