作　　者： ; ;

机构地区： 西安交通大学经济与金融学院

出　　处： 《西安交通大学学报（社会科学版）》 2006年第2期29-34,40,共7页

摘　　要： 以西部典型省份陕西省为例,就新出口退税政策对西部经济的影响进行了定量分析,认为2004年中国对出口退税政策进行调整后产生了积极的作用,但西部地区外贸出口产生了一定的抑制作用,对出口退税效率等带来了消极的影响,进而提出中央应给予西部地区优惠政策,西部应建立相应的财政保障体系以及企业调整经营战略等完善中国出口退税政策的建议。 Taking Shaanxi Province, a typical province in Western China, as an example, a qualitative analysis is made on the influence of the new export tax rebate （ETR） policy on the economy of Western China. It is held that the policy has generally played a positive role since it was adjusted in 2004, but at the same time it has played a certain restraining role in the foreign trade export of western regions resulting in negative influences on the ETR effectiveness. It is further proposed that the central government should provide favorable policies to western regions and these regions should set up corresponding financial security systems and enterprises should adjust the operation strategy to perfect the ETR policy of China.

关 键 词： 平均出口退税率 分担机制 外贸出口额

领　　域： [经济管理]