摘要
在出口退税分化政策条件下,文章加入有差别的出口退税率扩展一般均衡模型为出口退税分化政策条件下的工业产业内部结构调整机制的理论模型,并基于中国实施出口退税率分化政策后的18年间的出口退税率和工业产业内部结构调整的面板数据对该理论模型进行了实证检验。研究结果表明,出口退税分化政策条件下的工业产业内部结构调整机制是有效的。有鉴于此,在全球经济"再平衡"背景下,应继续完善适时、合理、有效的出口退税分化政策,与中国"十二五"规划的产业发展战略相配合,对资源性产业、低技术制成品业、中技术制成品业和高技术制成品业中各类不同技术水平、不同性质的商品,给予有差别的、有层次的梯形出口退税待遇,引导产业结构调整和优化。
Under differentiated Export Tax Rebates （ETR） policy, this paper has included differentiated ETR ratesextending general equilibrium model as theoretical model of industrial structural adjustment Mechanism under differentiated ETR policy, which was empirically tested based on related 18 years panel data since China implemented the differentiated ETR. The results showed the industrial strucaa＇al adjustment Mechanism under differentiated ETR policy is effective. Therefore, under the global economy ＂rebalancing＂ background, it should be continuing promotingtimely, reasonable, effective differentiated ETR policy, consistent with current industrial strategy in Chinese ＂Twelfth Five-Year＂ Plan, imposing differentiated ETR rates on low-tech, medium tech and high-tech industries, leading to industrial structural adjustment and optimization.
出处
《改革与战略》
2014年第4期119-126,共8页
Reformation & Strategy
基金
云南财经大学科学研究基金项目(引进人才)"失望厌恶效应对劳动效率和劳动协作的影响研究"(项目编号:YC2013D11)
关键词
出口退税
出口退税分化政策
产业结构调整
Export Tax Rebate （ETR）
differentiated ETR policy
industrial structural adjustment
