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当前位置: 首页 > 文章 > 农产品出口退税政策调整的影响及应对措施 中国食物与营养 2013,19 (10) 47-49
Position: Home > Articles > Influences of Adjustments to the Export Tax Rebate Policies of Agricultural Products and Its Countermeasures Food and Nutrition in China 2013,19 (10) 47-49

农产品出口退税政策调整的影响及应对措施

作  者：
武穆
单  位：
中国绿色食品发展中心
关键词：
农产品;出口退税;政策调整;影响;应对措施
摘  要：
我国自1985年开始实施出口退税制度以来,为促进出口贸易、提高农民收入,国家实行全面鼓励农产品出口的政策。但近年来,随着国际国内经济环境的变化,国家对一些初级农产品特别是粮食作物的出口退税率不断下调,并取消了部分农产品退税政策。从长远来看,这一政策在一定程度上抑制粮食的出口,保证国内供应,缓解国内农产品价格的上涨,同时对改变企业经济增长方式、提升产业结构意义重大。但短期内对于农产品出口企业来说,出口退税率的下调,将直接导致企业出口成本的大幅增加,在一定程度上削弱了出口竞争力,危及到企业的生存与发展。本文结合农产品出口具有薄利多销、多数为中小型企业的现状,为减弱因出口退税率调整给企业带来的短期不利影响,从财务规划和成本管理方面着手分析提出4点应对措施,其中控制成本是最主要措施。本文参照一些企业成本控制流程的经验,具体说明如何应对。
译  名：
Influences of Adjustments to the Export Tax Rebate Policies of Agricultural Products and Its Countermeasures
作  者：
WU Mu;China Green Food Development Center;
关键词：
agricultural product;;export tax rebate;;policy adjustment;;influence;;countermeasure
摘  要：
Since China adopted the export tax rebate system in 1985,the country implemented the policy of encouraging the export of agricultural products to promote export trade and increase peasants' income.But in resent years,as the international and the domestic economic environment changes,China has continuously reduced the export rebate rate of some primary agricultural products,especially the grain crops,and has cancelled the tax rebate policy on some agricultural products.In the long run,this policy will restrain the export of grain to some extent,ensure domestic supply and alleviate the upward trend of the prices of domestic agricultural products.Meanwhile,this policy is significant for changing enterprises' economic growth modes and upgrading the industrial structure.However,in the short run,for agricultural products export enterprises,the reduction of export rebate rates directly will lead to a sharp increase in export costs,erode the competitiveness in export trade to some extent,and cause threat to the survival and development of enterprises.In combination with the status that exporting agricultural products makes small profits but quick turnover and the majority are small or medium enterprises,in order to weaken the short-term negative effects of export tax rebate rate adjustment on enterprises,four responding measures were introduced and analyzed in the aspects of financial planning and cost management.Qne of the most important measures of them was controling costs.Refer to the experience of some enterprises in cost control process,this paper specified how to respond the above mentioned negative effects.

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