| 出口退税对出口贸易长期与短期影响的实证研究 |
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| 引用本文： | 岳意定,伍伟.出口退税对出口贸易长期与短期影响的实证研究[J].长春师范学院学报,2007(5). |
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| 作者姓名： | 岳意定 伍伟 |
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| 作者单位： | 中南大学商学院 湖南长沙410083 |
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| 摘 要： | 实施出口退税通常是一国政府提升本国出口商品竞争能力,扩大出口额的有效手段。从出口退税政策对我国出口贸易增长所发挥的作用进行深入研究,可以看出出口退税与出口额之间的长期均衡关系。以2004年1月新政策的实施为标志,通过实证研究,可以显示出出口退税对出口贸易所产生的深远影响。
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| 关 键 词： | 出口退税 出口贸易 新出口退税政策 协整 |
The Empirical Study on the Long-Run and Short-Run Effect of Export Tax Rebate on Export |
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| YUE Yi-ding,WU Wei.The Empirical Study on the Long-Run and Short-Run Effect of Export Tax Rebate on Export[J].Journal of Changchun Teachers College,2007(5). |
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| Authors: | YUE Yi-ding WU Wei |
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| Abstract: | Refund tax on export goods is an effective way to improve the competitive ability of native export and increase the export volume.This paper has made qualitative and empirical analysis for the effect of export tax rebate on the export rising.The co-integration theory is used to explain the long-term stable relation of tax rebate and export.At the same time,we analyze the change of export tax rebate's effect on export,through making a empirical study with the implement of new policy as dividing point. |
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| Keywords: | export tax rebate export the new tax refund policy for export co-integration |
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