出口退税对我国外贸发展的影响分析摘要：近年来我国的出口贸易高速增长,国家运用各种政策手段促进出口贸易健康、持续的发展,出口退税政策就是其中极为重要的一项宏观调控手段。出口退税制度是一个国家或地区对出口货物免征国内生产、流通环节的间接税或退还出口货物在国内生产、流通环节已缴纳的间接税的一种税收制度。随着我国出口退税规模不断扩大,国家安排的出口退税资金与出口退税实际需求之间存在着较大缺口,出口欠退税问题由此产生。本文希望通过我国内部出口退税政策的调整和不断规范化，降低退税率，变相减少国家补贴政策，提高企业出口商品的价格，一定程度上，降低企业在这方面的负担，减少其他国家对我国企业出口商品的反倾销认定和调查的机会。关键词：出口贸易；宏观调控；出口退税；政策AbstractIn recent years, the rapid growth of China's export trade, national use of various policy instruments to promote healthy export trade, sustainable development, the export tax rebate policy is one of a very important means of macroeconomic control. The export tax rebate system is a country or region for export goods are exempted from domestic production, circulation indirect, or refund of export goods in domestic production, circulation has paid an indirect tax system. As China continues to expand the scale of export tax rebates, export tax rebate funds exist between the actual needs of the country and the export tax rebate arrangements for a larger gap, export tax rebates owed to problems arising. This paper aims to constantly adjust and standardize our internal export tax rebate policy to reduce tax rate, disguised reduce state subsidies, improve the export commodity prices, to some extent, reduce the burden on enterprises in this regard, the reduction of other countries on China's export opportunity identification and investigation of anti-dumping goods. Keywords: Export trade; Macro-control; Export tax rebates; Policy一、出口退税的基本理论 1....
