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Position: Home > Articles > Effects of China's Export Tax Rebate Policy on Furniture Export World Forestry Research 2012,25 (4) 74-78

出口退税政策对我国家具出口的影响分析

作者：

侯方淼;安欣

单位：

北京林业大学经济管理学院

关键词：

出口退税政策;家具;出口

摘要：

出口退税政策影响到家具出口的多个方面,同时也是国家实施资源战略和产业发展战略的措施之一。很多研究者从理论方面分析了出口退税政策的宏观和微观影响。2006年以后,国家对家具出口退税进行了多次调整。文中运用2005至2011年的月度数据实证分析了家具出口退税率和家具出口额之间的关系,认为在2008年10月之前出口退税率的变化很有规律且一直呈下行趋势,企业对其变化趋势有较准确的估计,所以家具出口额对出口退税率比较依赖;但2008年10月之后,出口额对出口退税率的依赖性逐渐减小,而前期的出口额成了企业制定出口计划的重要因素。提出的政策建议是加强出口退税政策的稳定性并促进家具企业的技术创新等。

译名：

Effects of China's Export Tax Rebate Policy on Furniture Export

作者：

Hou Fangmiao An Xin(School of Management and Economics,Beijing Forestry University,Beijing 100083,China)

关键词：

export tax rebate policy,furniture,export

摘要：

The export tax rebate policy affects furniture exports in many aspects,and it is also one of the measures that China has adopted to implement resource strategies and industrial development strategies.Many scholars analyzed the macro and micro impacts of the export tax rebate policy.Since 2006,Chinese Government adjusted the tax rebate for furniture export for several times.This paper used monthly data from 2005 to 2011 to empirically analyze the relationship between furniture export tax rebate rate and furniture export value.The results were that the export tax rebate rate followed a regular change and showed a downward trend before October 2008,so enterprises had accurate estimate of the trend and relied much on export tax rebate.After October 2008,the dependence of export value on the export tax rebate rate has been gradually decreasing while early exports have become one of main factors which enterprises should take into consideration.The policy suggestions proposed in the paper were to strengthen the stability of the export tax rebate policy and promote the technology innovation in furniture enterprises.

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出口退税政策对我国家具出口的影响分析

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