我国出口退税政策的调整对农产品出口的影响

范文编号:GM714  范文字数:12612.页数:22

摘  要

 自2004年1月1日起，我国对出口货物增值税退税率进行结构性改革，但对众多农产品特别是深加工农产品的退税率不降反升，这就向市场发出了一个强烈的信号，农产品出口将面临更大的发展空间。农产品出口对中国经济发展具有越来越重要的战略地位，农产品出口对中国经济不仅有着巨大的外汇贡献，而且推动了整个国民经济的发展，创造了大量的就业机会，促进产业结构与贸易结构的升级，对拓宽农民就业渠道、促进农民增收和农业结构调整、提高农业竞争力有着更为重要的战略意义。因此，研究我国出口退税政策的调整对农产品出口的影响具有重要的现实意义。
 本文研究首先对我国出口退税政策进行概述，包括我国出口退税政策历史以及现状；接着对我国农产品出口现状和出口退税政策的调整对农产品出口的影响进行分析；在此基础上对我国出口退税政策的调整下农产品出口存在的问题进行分析，出口退税存在主要地方财力分配的不公平和退税率偏低的问题，而农产品出口主要存在产品附加值低、出口结构不合理、出口方式不合理和农业企业竞争力不强等问题；最后政府和企业两个层面提出对策建议。
 
关键词：出口退税、农产品、贸易

China's Export Tax Rebate Policy For The Adjustment Of Agricultural Rxports

ABSTRACT

 Since January 1, 2004, China exported goods to the value-added tax rebate rate for structural reform, But for a variety of agricultural products, especially the deep processing of agricultural products, the rebate rate should go up instead of down, This market sends a strong signal that agricultural exports will face even greater room for development. Exports of agricultural products to China's economic development is increasingly important strategic position, exports of agricultural products to China's economy not only has an enormous contribution to foreign exchange, promoted the development of the national economy. create a large number of job opportunities, promote industrial and trade structure and upgrading of farmers expand employment channels, farmers and agricultural restructuring, and improving the competitiveness of agriculture has more important strategic significance. Therefore, the study of China's export tax rebate policy adjustments to the export of agricultural products is of great practical significance.
 In this paper, the first of China's export tax rebate policy outlined, including China's export tax rebate policy history and the status quo; Next to the status quo of China's agricultural products exports and the export tax rebate policy adjustments to agricultural exports, the impact analysis; On the basis of China's export tax rebate policy adjustment of the agricultural exports issue, export rebate exists primarily local financial unfair distribution of the tax rebate rate and low, and the existence of major agricultural export low value-added products, export structure is irrational, unreasonable approach to exports and competitiveness, and other agricultural enterprises; Finally, the government and enterprise levels proposed countermeasures.
 
KEYWORDS：Export tax rebates, agricultural products, trade

目录
 
第一章  引言………………………………………………………… 1
第一节  选题的意义………………………………………………………… 1
第二节  研究思路及方法…………………………………………………… 2
第二章  出口退税理论基础及我国农产品出口退税政策………………3
第一节  出口退税政策理论基础…………………………………………… 3
第二节  我国农产品出口退税政策………………………………………… 4
第三章  我国出口退税政策调整对农产品出口的影响分析………… 7
第一节  我国农产品出口现状分析………………………………………… 7
第二节  我国出口退税政策的调整对农产品出口的影响分析…………… 9
第四章  我国出口退税政策调整下农产品出口存在问题分析…… 12
第一节  出口退税存在的问题……………………………………………… 12
第二节  农产品出口存在的问题…………………………………………… 13
第五章  协调农产品出口退税的对策建议……………………………… 15
第一节  出口退税政策建议………………………………………………… 15
第二节  农业出口企业建议………………………………………………… 16
第六章  结论 ……………………………………………………………………17
参考文献………………………………………………………………………… 18

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