本文選題：出口退稅　切入點(diǎn)：貿(mào)易方式　出處：《暨南大學(xué)》2014年碩士論文

【摘要】：影響出口貿(mào)易的因素主要是三率：匯率、稅率、利率。匯率和利率一般不能自由調(diào)整，因而實(shí)際中政府主要通過對(duì)稅率的調(diào)整來影響出口貿(mào)易。出口貨物涉及到的稅主要為關(guān)稅和出口退稅，兩者有一個(gè)共同的特點(diǎn)：對(duì)不同的商品實(shí)行差別稅率。本文著重研究2010年7月出口退稅稅率調(diào)整對(duì)出口貿(mào)易方式及商品結(jié)構(gòu)的影響。采用理論分析與實(shí)證檢驗(yàn)相結(jié)合的方法進(jìn)行研究。理論上由于不同貿(mào)易方式及商品結(jié)構(gòu)的稅負(fù)會(huì)隨著出口退稅稅率的變動(dòng)而發(fā)生變化，因而2010年7月的政策出臺(tái)后，預(yù)期會(huì)對(duì)貿(mào)易方式及商品結(jié)構(gòu)造成一定的影響。對(duì)貿(mào)易方式的影響使用事件研究法進(jìn)行檢驗(yàn)，檢驗(yàn)結(jié)果表明并不顯著。而對(duì)商品結(jié)構(gòu)的影響采用倍差法進(jìn)行分析，結(jié)果表明這次調(diào)整對(duì)鋼鐵和銅及其制品產(chǎn)生了顯著的負(fù)影響。根據(jù)實(shí)證檢驗(yàn)的結(jié)果，本文認(rèn)為對(duì)于出口貿(mào)易方式的調(diào)整不能依靠出口退稅率的變動(dòng)，最根本的是取消不同貿(mào)易方式之間的差別對(duì)待，采用同樣的管理辦法進(jìn)行管理。而對(duì)于商品結(jié)構(gòu)的調(diào)整，可以利用出口退稅進(jìn)行針對(duì)性地調(diào)整，鼓勵(lì)高新技術(shù)企業(yè)發(fā)展，限制“兩高一資”產(chǎn)品的出口，優(yōu)化出口商品結(jié)構(gòu)。同時(shí)要保證出口退稅政策的穩(wěn)定性和延續(xù)性，，等到市場(chǎng)中形成一個(gè)合理的關(guān)于資源環(huán)境的價(jià)格形成機(jī)制之后，考慮出口退稅政策的退出，回歸中性原則。
[Abstract]:The main factors affecting export trade are three rates: exchange rate, tax rate, and interest rate.Exchange rates and interest rates are generally not freely adjusted, so in practice the government mainly influences export trade by adjusting tax rates.The taxes involved in export goods are mainly tariff and export tax rebate. They have one common feature: different tax rates on different commodities.This paper focuses on the influence of the tax rate adjustment of export tax rebate on the export trade mode and commodity structure in July 2010.The method of combining theoretical analysis with empirical test is used to study.In theory, the tax burden of different trade modes and commodity structure will change with the change of export tax rebate rate, so after the policy of July 2010, it is expected to have a certain impact on the trade mode and commodity structure.The influence of trade mode is tested by event study, and the result shows that it is not significant.The results show that the adjustment has a significant negative effect on steel, copper and its products.According to the result of the empirical test, this paper holds that the adjustment of export trade mode can not depend on the change of export tax rebate rate, the most fundamental thing is to cancel the differential treatment between different trade modes and adopt the same management method to manage it.For the adjustment of commodity structure, the export tax rebate can be used to adjust the export structure, to encourage the development of high-tech enterprises, to restrict the export of "two high and one capital" products, and to optimize the structure of export commodities.At the same time, it is necessary to ensure the stability and continuity of the export tax rebate policy. After a reasonable price formation mechanism about resources and environment has been formed in the market, the withdrawal of the export tax rebate policy should be considered and the principle of neutrality should be returned.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F752.62;F812.42

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