摘要
面对全球金融危机的冲击,我国出口贸易额大幅下降。从2008年下半年开始,出口退税作为我国相机抉择的政策工具被再度起用,退税率频繁上调多次。本文通过对出口退税政策传导路径的分析,认为:由于政策覆盖面的限制,出口退税率的调整并不能影响所有出口商品的价格;而且,由于我国出口商品整体需求价格弹性很弱,出口价格下降在带来出口商品量增长的同时,却将导致出口贸易额下降。因此,出口退税政策调整难以改变金融危机冲击下我国出口大幅下滑的趋势,亦无法缓解出口企业的生存压力,回归中性是其最佳选择。
Based on an analysis on the transmission path of export rebate, this paper sets out that not all changes in the rebate rates can have an impact on all prices of commodities for export due to the policy-restricted coverage. Moreover, the declining volume of trade incurs in the lower price-led export because of the overall weak price elasticity of demand of commodities from China. Therefore, it may be difficult to adjust the rebate policy to deter the export slump under the impact of financial crisis, and to ease the survival pressure on China＇s export enterprises. It is preferable for the export rebate policy to return to its neuter.
出处
《税务研究》
CSSCI
北大核心
2009年第9期33-36,共4页
关键词
出口退税
出口规模
需求价格弹性
Export rebate
Export scale
Price elasticity of demand
