浙江纺织业出口退税现状及对策分析

论文总字数：21335字

摘 要

自1994年我国实行出口退税制度以来，出口退税政策成为了国家实施宏观调控的重要手段之一，对促进国内经济发展起到了重要的作用。纺织业作为中国经济发展中的传统行业，在扩大出口、提高就业和增加收入等方面发挥着极大的作用，特别是浙江纺织业占据了重要

的地位。

由于近几年对出口退税的调整对浙江纺织业的现状产生了很大的影响，本文通过对出口退税的现状以及其对浙江纺织业所带来的现状进行分析，并由于出口退税率上调和下调对浙江纺织业产生的影响进行分析，同时结合浙江纺织业不同类型企业的出口退税情况进行分析，最终从政府和企业自身两个角度对其出现的现状提出有效的对策和建议，最终在对其进行总结。

本文通过对浙江纺织业出口退税现状的分析得出：当出口退税率上调时，一些企业就会依赖出口退税的调整，而使得企业失去了自主创新能力，不利于企业自身发展；当出口退税率下调时，会导致企业的生产成本提高，促使企业提高企业产品质量，提高市场竞争力。所以就要通过政府实施鼓励措施和企业自身实现自主创新等措施来促进企业发展，提高国际竞争力。

关键词：出口退税；浙江纺织业；影响；对策

窗体顶端

窗体底端

Zhejiang Textile Export Tax Rebate Situation and Countermeasures

Abstract

窗体顶端

窗体底端

Since 1994 since China adopted the export tax rebate system, the export tax rebate policy has become one of the important means to implement the national macro-control, to promote domestic economic development has played an important role. As China"s economic development in the textile industry of traditional industries, the expansion of exports, increase employment and income has played a great role, especially Zhejiang textile industry occupies an important position.

As in recent years, the adjustment of export tax rebate on the situation of Zhejiang textile industry had a great influence, the paper on the status of the export tax rebate and the status of its textile industry in Zhejiang brought for analysis, and due to the export tax rebate rate and Zhejiang textile industry produces downward effect on the analysis, combined with the situation of Zhejiang textile export tax rebate to analyze different types of enterprises, and ultimately come up with effective countermeasures and suggestions from the status of the government and their own perspectives of their emergence, and ultimately against its summarized.

Based on the situation of Zhejiang textile export tax rebate analysis drawn: when the export tax rebate rate increase, some companies will be dependent on the adjustment of export tax rebates, while allowing companies to lose the capability of independent innovation, is not conducive to their own development; when the export tax rebate rate when lowered, it will lead to the production costs, encourage enterprises to improve product quality, increase market competitiveness. So we should implement through government incentives and their own independent innovation and other measures to promote the development of enterprises, enhance international competitiveness.

Key words: Export drawback ;Textile industry in Zhejiang;Influence;Countermeasure

目 录

摘 要 I

Abstract II

第一章 绪论 1

1.1 研究背景 1

1.2 研究意义 1

1.3 研究思路 1

1.4 研究内容 1

1.5 论文框架 2

第二章 文献综述 3

2.1 国外研究 3

2.1.1 出口退税的理论依据研究 3

2.1.2 出口退税的效应研究 3

2.2 国内研究 4

2.2.1 出口退税的理论研究 4

2.2.2 出口退税经济效应的计量分析 4

2.2.3 出口退税政策对纺织行业出口影响的实证研究 5

第三章 出口退税的概述 6

3.1 出口退税制度的涵义 6

3.1.1 出口退税的定义 6

3.1.2 出口退税的特点及原则 6

3.1.3 出口退税的方式 6

3.2 出口退税的作用 7

第四章 浙江纺织业行业出口退税现状分析 9

4.1 纺织业出口退税率政策 9

4.2 浙江纺织行业经营现状 9

4.3 浙江纺织业出口退税现状 10

4.4 浙江不同类型纺织企业出口退税情况 11

4.5 出口退税税率调整对浙江纺织业的影响 13

第五章 对浙江纺织业出口退税现状的对策和建议 14

5.1 政府对出口退税现状的对策和建议 14

5.1.1 加大政府后果的调控职能 14

5.1.2 利用各种政策鼓励纺织企业自主创新 14

5.1.3 加强纺织业绿色环保标准的监控 14

5.1.4 给予资金支持 14

5.2 各企业对出口退税现状的对策和意见 14

5.2.1 加强企业的内部管理，降低企业成本 14

5.2.2 转变经营策略，变“以量取胜”为“以质取胜” 15

5.2.3 调整出口产品结构，合理分配内外销比例 15

5.2.4 加强技术创新，提升产品的技术含量以及附加值 15

5.2.5 注重品牌建设 16

5.2.6 扩大企业产业链 16

结论 17

致 谢 18

参考文献（Reference） 19

第一章 绪论

1.1 研究背景

剩余内容已隐藏，请支付后下载全文，论文总字数：21335字