文档介绍：摘

要
我国改革开放以后,在发展经济过程中出口退税政策对改变我国经济结构,
促进外贸出口发挥了重要作用。从经济学的角度分析,出口退税能作为一种有效
的经济政策促进行业经济的发展,调整外贸经济结构,增强出口企业的竞争力,
扩大对外贸易繁荣,加大外汇收入。但是从福利方面的影响分析,出口退税却会
使本国福利受损而增加了外国的福利。
在促进我国社会经济发展的过程中,我国目前出口退税政策的一些弊端也逐
渐显露出来,比如我低下,产品附加值低,仅依靠廉价劳动
力与国外产品竞争;在企业生产时严重破坏了生态环境、过度耗费了国内资源;
我国过大的贸易顺差导致国际贸易摩擦不断;国内内需不振,经济对外依存度过
高,通货膨胀居高不下;出口骗退税现象严重,政府财政负担过于繁重等等一系
列问题。
产生这一系列负面影响的原因是我国出口退税政策与国外先进的出口退税
政策相比还有一些差距,我国目前的出口退税率变动过于频繁,影响企业发展;
政策的多样性,使得管理困难,容易产生管理漏洞;中央和地方财政对出口退税
的分担法造成了地方保护主义现象突出,使得区域经济发展不平衡;退税运行机
制不完善,退税效率低下,影响企业资金周转;另外我国出口退税政策还承担了
过多的经济调节功能,逐渐偏离了避免出口产品被重复征税的正常轨道。
文章最后提出了要构建稳定的出口退税机制,制定科学合理的出口退税率,
取消我国的出口退税分担机制;并且要建立健全出口退税法律体系和相关法律体
系,明确相关职能部门的权责,建立高效的退税机制,加强信息化管理,打击非
法出口骗税等一系列政策建议。
关键词:出口退税,外贸,经济,负面影响
Abstract
After the reform and opening-up policy in our country, the export tax
rebate policy played an important role in the process of economic development to
change the economic structure, promote foreign trade . From the perspective of
economics, the export tax rebate can be used as an effective economic policies of
promoting the development of industry economy, adjust the structure of foreign
trade economy, enhance petitiveness of the export enterprises, expand
the foreign trade prosperity, increase foreign exchange earnings. But from the
aspects of welfare analysis, the export rebates will reduce the welfare of
domestic and increase the welfare of the foreign.
In the process of promoting the development of our social economy, some
of the problems of China's current export tax rebate policy is gradually
revealed, such as our country export enterprise's technical level is low, low
value-added products, rely on cheap labor pete with foreign product ;
The enterprise severely damaged the ecological environment and excessively
used domestic resources when they are producing ; Our country is too large
trade surplus lead to the international trade friction constantly; Weak domestic
demand, economic external dependency is too high, inflation