试论我国出口退税政策调整及对纺织企业的影响.doc

PAGE 内容摘要：金融危机的影响尚未消弭，对我国的外需市场乃至经济发展造成了不小冲击。2009年年初，被称为“重要民生产业”的我国纺织行业出现全面下滑。为此，国家推出了多项利好举措，从根本上稳定外贸市场、提振企业信心；2009年4月1日，纺织品的出口退税率继续上调至16%，较全额17%仅差一个百分点。本文选取围绕国际金融危机前后2006-2009年，我国纺织产品出口退税政策的历次调整，从出口总额、工业总产值等方面比较分析其对纺织企业的影响，并对我国纺织企业的可持续发展提出若干对策和政策建议。广义上的“纺织行业”包括纤维、面料和服装企业，狭义上的“纺织行业”仅指纤维和面料企业；本文“纺织产品”是广义上“纺织品、服装”的统称，“纺织行业”是广义上“纤维、面料和服装企业”的统称 关键词：出口退税 纺织 金融危机 Abstract: Not eliminate the impact of the financial crisis on Chinas external demand caused the market as well as economic development, not a small impact. In early 2009, there was a general decline in China’s textile industry, which is known as the “important peoples livelihood and industry”. To this end, our country introduced a number of positive initiatives, which fundamentally stable foreign markets and boost business confidence. On April 1, 2009, the export rebate rate of textile was raised to 16%, which compared with 17% was only 1% lower. This article selected the previous adjustments of the Chinese textile’s export rebate during the international financial crises from 2006 to 2009, and analyzed its impact on the textile industries by comparing their total exports, industrial output. Then this article pointed out some measures and policy recommendations for the sustainable development of the Chinese textile enterprises. “Textile industry”, in a narrow sense, includes fibers, fabrics and garment enterprises. “Textile industry” only refers to fibers and fabrics businesses. In this article, “Textile Products”, in a broad sense, refers to textiles and clothing and collectively, the term “Textile Industry” is in a broad sense. Key words: Export rebate Textile Financial crisis 目 录 一、引言3 二、文献综述3 三、出口退税政策概述及其对我国纺织产品的调整4 （一）出口退税政策概述4 （二）我国出口退税政策对纺织产品的调整5 四、我国出口退税政策调整对纺织企业的影响分析7 （一）纺织企业出口总额及同比增长情况比较7 （二）不同纺织产品出口额及同比增长情况比较9 五、对我国纺织企业发展的对策和政策建议9 （一）基于我国纺织企业发展的对策建议9 （二）基于我国纺织企业发展的政策建议11 六、结论12 参考文献12 论我国出口退税政策的调整及其对纺织企业的影响 一、引言 21世纪以来，作为我国的传统支柱产业和重要民生产业，纺织行业在国民经济建设中发挥着举足轻重的作用。2006年是我国纺织行业出口总额再创辉煌的一年，因此，为了提升企