摘 要

随着我国进出口贸易的迅猛发展，对外开放力度的加大，国民经济迅速发展，我国的国际地位也日益提升，其中出口退税政策发挥了重大作用。出口退税政策作为各国通用的一项制度，对于本国产品的出口、本国产品的国际竞争力及国内资源优化配置都有着极大影响。我国出口退税政策于1985年开始实行，随着宏观经济形势以及财政收支状况的变动历经了多次调整。其目的都是希望通过调整能够对中国出口贸易进行影响。

但实践表明，我国出口退税制度还不尽完善，现行的退税政策已显得与中国经济发展水平和国际进出口水平不相适应。在这种情况下，研究我国出口退税政策，找出其突出矛盾和问题，让其发挥作用，建立完整和成熟的出口退税政策和运行机制显得尤为重要。

本文将结合近年来我国出口退税政策，分析我国当前出口退税政策存在的问题及原因，并借鉴国外出口退税政策成功之处，最后提出完善我国出口退税政策的一些措施和建议。针对上述问题，本文共分4章进行相关阐述和论证。

第1章为绪论，介绍了本文的研究目的及研究意义、出口退税的基本理论基础和相关的研究综述，为接下来的论述打下了坚实的基础。

第2章为我国出口退税政策概述，分为三小部分，包括我国出口退税政策的历史回顾、现状和存在的不足。

第3章为国外出口退税政策经验的借鉴，主要研究了法国、英国、意大利和韩国这四个具有代表性的国家，通过总结这四个国家在出口退税政策上的共性归纳了一些借鉴之处，这章为后面的部分作了强有力的支撑。

第4章是完善我国出口退税政策的措施和建议，它是本文的结论部分，从法律、共担机制、滞退金制度、管理和网络信息技术这五个方面进行了总结归纳。

关键词：对外贸易；出口退税；政策调整；对策

A Study On The Export Rebate Policy Of China

ABSTRACT

With the rapid development of China's foreign trade, our domestic market becoming more open to the world, rapid development of national economy, China's international status is also rising, the export tax rebate policy has played a major role. Export tax rebate policy as a system of international general, it has a great influence in the export of goods, the international competitiveness of their products and domestic resources optimization configuration. Export tax rebate policy in our country started in 1985, with the changes in the macroeconomic situation and fiscal balances, it has adjusted for many times. Its purpose is to hope that by adjusting the export tax rebate policy to influence for China's export trade.

However, practice shows that the export tax rebate system is not perfect in our country, the existing tax rebate policy is not adapt to China's economic development level and the international trade power. In this case, study the export tax rebate policy in our country, find out the outstanding contradictions and problems, and let it play a role, establish a complete and mature export tax rebate policy and operation mechanism is particularly important.

This paper will integrate the export tax rebate policy in China in recent years, analyze the problems and reasons existing in the current export tax rebate policy, and draw lessons from foreign export tax rebate policy successes, finally put forward some measures and suggestions of perfecting our country's export tax rebate policy. According to the above problem, this paper is divided into four chapters to research and demonstration.

Chapter 1 is introduction, introduces the research purpose of this article and research significance, the export tax rebate in this paper, basic theory and related research laid a solid foundation for the following.

Chapter 2 is summary of China’s export tax rebate policy, and it is divided into three parts, including the history of China's export tax rebate policy review, the present situation and the existing shortcomings.

Chapter 3 is export tax rebate policy experience abroad for reference, France, Britain, Italy and South Korea mainly studied the four representative countries, through summarizing the four countries in the export tax rebate policy on the commonness, sums up some reference for the latter part of this chapter made a strong support.

Chapter 4 is the measures and Suggestions of perfecting our country's export tax rebate policy, it is the conclusion part of this article, from the law, sharing mechanism, hysteresis gold system, management, and network information technology this five aspects were summarized.

Key words：Foreign Trade；Export Tax Rebate；Policy Adjustments；Countermeasures

目 录

1 绪论………………………………………………………………………………………………………1

1.1 研究目的及研究意义……………………………………………………………………………1

1.2 出口退税的基本理论基础………………………………………………………………………1

1.2.1 出口退税的含义、作用及原则…………………………………………………………1

1.2.2 出口退税的理论依据……………………………………………………………………2

1.3 研究综述…………………………………………………………………………………………3

1.3.1 国外的相关研究…………………………………………………………………………3

1.3.2 国内的相关研究…………………………………………………………………………4

2 我国出口退税政策概述…………………………………………………………………………………6

2.1 我国出口退税政策的历史回顾…………………………………………………………………6

2.2 我国出口退税政策的现状分析…………………………………………………………………7

2.2.1 我国对外贸易的发展现状………………………………………………………………7

2.2.2 现行出口退税政策的主要内容…………………………………………………………9

2.2.3 出口退税政策对进出口贸易的影响分析………………………………………………11

2.3 我国出口退税政策存在的不足………………………………………………………………11

2.3.1 我国的法律法规不健全且立法层次低…………………………………………………11

2.3.2 中央和地方财政分担问题………………………………………………………………12

2.3.3 出口退税政策调整频繁…………………………………………………………………12