摘要
在现阶段宏观经济背景下出口退税政策可以作为调节对外贸易、缓解人民币升值压力的重要的宏观调控手段,本文肯定了前期出口退税政策调整所发挥的作用,用实证分析的方法证明了出口退税与对外贸易发展的正相关性,分析并初步测算了退税率的调整空间及对人民币升值压力的缓解程度。
In the current situations export rebate policy can be regarded as a significant means of macro control and regulation in adjusting foreign trade and alleviating the appreciation pressure of Renminbi. This paper confirms the role of export rebate policy in macro control and regulation, proves the positive correlations between export rebate and foreign trade development by positive analysis, analyzes and tentatively estimates further adjustment of export rebate rate and its effects on appreciation of Renminbi.
出处
《涉外税务》
CSSCI
北大核心
2008年第12期28-32,共5页
International Taxation In China
基金
教育部人文社会科学重点研究基地重大项目<中国税制改革:多元目标下的整体架构与机制协调>(2007JJD790148)的阶段性成果之一。
关键词
宏观调控
出口退税
人民币升值
Macro control and regulation Export rebate Appreciation of Renminbi
