摘要
2008年受全球金融危机影响,中国出台多项政策,以应对金融危机对中国经济的冲击;为促进和鼓励企业商品出口,中国连续多次提高出口退税率。在此背景下,通过对中国出口退税政策变动过程的梳理,分析了中国出口退税率频繁调整的目标和效应。
Because of the global financial crisis in 2008,China released several policies to cope with the impact of the crisis on China＇s economy.In order to promote and encourage export,the export rebate rate has been increased for several times.Under the background,the paper analyzes the purposes and the results to change the rate frequently by reviewing the politic changes of China＇s export rebate policy.
出处
《云南财经大学学报》
CSSCI
北大核心
2011年第2期63-69,共7页
Journal of Yunnan University of Finance and Economics
关键词
出口退税
国际贸易
金融危机
Export Rebate
International Trade
Financial Crisis
