出口退税对浙江纺服织装行业的影响.docVIP

内 容 摘 要 浙?江一直以来是全国的外?贸出口大省，其中纺织?服装业是浙江省的出口?支柱产业,占全省出口?总量的三成。同时出口?退税政策是贸易政策中?的一个重要组成部分，?通过对出口退税政策的?研究，试图揭示出口退?税政策的调整对纺织服?装业来的机遇与挑战,?并提出纺织服装企业发?展的新方向。 本文一?共七章，第一章介绍研?究背景和意义。第二章?介绍了出口退税的概念?并从出口退税的合理性?、出口退税促进经济增?长的效应、出口退税对?国民经济的福利影响三?个方面分析出口退税的?一般经济学意义。第三?章简介出口退税政策的?发展进程。第四章通过?出口退税与浙江省出口?贸易的线性相关性分析?，得到出口退税率每提?高1个百分点，出口总?额将提高1.1353?个百分点，提高出口退?税对刺激出口有明显作?用。第五章主要是在出?口退税视角下观察不同?类型和规模的纺织服装?企业，得出出口退税率?的调整对外贸流通企业?和规模较小的企业影响?较大；对出口生产型企?业和规模较大的企业影?响较小的结论。第六章?介绍浙江省纺织服装出?口贸易发展对策，得出?浙江省纺织服装企业的?出路仍在于加快实现从?“规模导向型”向“效?益导向型”的转变，从?数量扩张到质量提高和?国际竞争力提升的转变?。企业应该走高附加值?和自主品牌之路。 ? 关键词：浙江省?、出口退税、纺织服装?业、线性回归分析 ? ABSTRAC?T Zhejiang? has been ?a large fo?reign trad?e and expo?rts provin?ce, of whi?ch exports? of textil?e and garm?ent indust?ry is the ?pillar ind?ustry of Z?hejiang Pr?ovince, ac?counteding? for one-t?hird of to?tal export?s of the p?rovince. T?he export ?tax rebate? policy is? an import?ant compon?ent of tra?de policy.? On resear?ching the ?export tax? rebate po?licy, try ?to reveal ?the the op?portunitie?s and chal?lenges of ?the export? tax rebat?e policy’s? adjustmen?t on texti?le and gar?ment indus?try ,and h?ow to deve?lop textil?e and garm?ent enterp?rises of t?he new dir?ection. T?his articl?e has seve?n chapters?. Chapter ?one introd?uces the r?esearch ba?ckground a?nd signifi?cance. Cha?pter two i?ntroduces ?the concep?t of expor?t tax reba?te and exp?lains the ?three aspe?cts of gen?eral econo?mics signi?ficance of? export ta?x rebate:t?he rationa?lity of ex?port tax r?ebate , th?e effect o?f promotin?g economic? growth, t?he affect ?of the nat?ional welf?are. Chapt?er three i?ntroduces ?the develo?pment proc?ess of the? export ta?x rebate p?olicy. The?n use line?ar correla?tion analy?sis explai?n the rela?tionship b?etween the? export ta?x rebate a?nd export ?trade of Z?hejiang Pr?ovince ,fi?nd that if? the expor?t tax reba?te rate ri?ses 1 perc?entage poi?nt, total ?exports wi?ll increas?e 1.1353 p?ercentage,? raising t?he export ?tax rebate? will stim?ulat