出口退税对浙江省外贸转型升级的影响及对策 毕业论文.docVIP

宁波大红鹰学院 毕业论文 题目 出口退税对浙江省外贸转型升级的影响及对策 所在学院 经济与管理学院 专 业 国际经济与贸易 班 级 10 国贸9班 学 号 1031050910 姓 名 指导教师 2014年4月15日 毕业论文诚信声明 本人郑重声明： 所呈交的毕业论文《出口退税对浙江省外贸转型升级的影响及对策》是本人在指导老师的指导下，独立研究、写作的成果。除文中特别加注的地方外，论文中不包含他人已经发表的学术成果或者他人为获得高等学校学位而使用过的材料，论文中不涉及任何知识产权纠纷。否则，本人将承担一切责任。 学生签名： 年 月 日 摘 要 出口退税作为一种具有合法性特征的贸易保护手段，被广泛运用于外贸活动的宏观调控和转型升级当中。随着我国对外开放程度的不断加深，浙江省外贸转型升级成为浙江省经济发展的重要内容。本文在对浙江省外贸及其转型升级发展现状进行概述的基础上，对我国出口退税制度的内涵、原则和模式进行了界定，在此基础上深入探究了出口退税对浙江省外贸转型升级的积极影响和消极影响，并针对性的提出了出台《出口退税法》，完善出口退税法律体系、实行差别化退税率，优化浙江省外贸转型升级的环境、适当拓宽出口退税的服务范围，增加浙江省外贸转型升级的动力等强化出口退税对浙江省外贸转型升级的促进作用的策略。 关键词：出口退税，对外贸易，转型升级，影响，对策 Abstract Characteristics of export rebates legitimacy as a means of trade protection, is widely used in foreign trade activities of the macroeconomic regulation and control and the transformation and upgrading. With the deepening of Chinas opening to the outside world degree, foreign trade transformation and upgrading of Zhejiang province to become the important content of economic development in Zhejiang province. Based on transformation and upgrading of foreign trade in Zhejiang province and its developing situation are summarized on the basis of the export tax rebate system in China and the connotation, principle and pattern of defined, on the basis of delves into the export tax rebate for Zhejiang province foreign trade transformation and upgrading of the positive influence and negative influence, and proposed a targeted the act of export tax rebates, perfect the legal system of export tax rebates, the main body of implement drawback tax treatment is relatively different, optimize the environment of the transformation and upgrading of foreign trade in Zhejiang province, broadening the scope of the export tax rebate service appropriately, increase the transformation and upgrading of foreign trade in Zhejiang province power, improve the export ta