| 出口退税政策调整对陕西财政运行的影响 |
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| 引用本文： | 景长新,王静.出口退税政策调整对陕西财政运行的影响[J].长春师范学院学报,2005(2). |
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| 作者姓名： | 景长新 王静 |
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| 作者单位： | 西安交通大学经济与金融学院 陕西西安710061
(景长新)，西安交通大学经济与金融学院 陕西西安710061(王静) |
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| 摘 要： | 财政部和国家税务总局于 2 0 0 3年 1 0月 1 3日发出《关于调整出口货物退税率的通知》 (财税2 0 0 3 ]2 2 2号 )。虽然这次出口退税政策调整会在某些方面产生积极作用 ,如缓解人民币升值的压力、减轻中央财政负担等 ,但对于地方财政而言 ,负面影响更大些。本文通过对调整出口退税率对陕西财政影响的定量分析 ,试图提出相应的对策。
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| 关 键 词： | 出口退税率 外贸出口额 分担机制 |
The Influence of Export Tax Rebate System Refund to ShanXi's Finance Bureau |
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| JING Chang-xin,WANG Jing.The Influence of Export Tax Rebate System Refund to ShanXi''''s Finance Bureau[J].Journal of Changchun Teachers College,2005(2). |
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| Authors: | JING Chang-xin WANG Jing |
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| Abstract: | In October of 2003, the Ministry of Finance and State General Tax Burea u sent out the policy of adjusting export tax rebate. Though the export tax reba te policy can produce the positive role in some aspects, such as alleviating pre ssure that RMB appreciates , lightenning the central financial burden ,etc., but as to local finance, the negative effect is a bit greater. This text passes the rate of return tax of export correctly to the quantitative analysis on financia l influence of ShaanXi, attempting to put forward the corresponding countermeasu re. |
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| Keywords: | the rate of return tax of export volume of export of the foreign trade share s ystem |
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