论文部分内容阅读
我国的出口退税体系由于政策性原因存在普遍的退税滞后现象,这对外贸企业出口业务的增长会产生什么经济后果,本文以资本市场外贸上市公司为观察样本对之进行了实证分析。研究发现。1999年以来外贸上市公司的应收出口退税额逐年攀升,实际出口退税率和出口退税周转率逐年下阵。出口退税拖欠颧占公司流动资金的比重逐年提高,因出口退税拖欠而引起的利息负担占公司经营业绩的比例越来越大。研究结果证实出口退税速度的下降显著地阻碍了外贸公司出口业务的增长。由此揭示现行的出口退税政策已对出口增长产生不利的经济后果,退税滞后问题亟待解决。
China’s export tax rebate system because of policy reasons, there is a general phenomenon of lagging tax rebate, the export business of foreign trade enterprises will have any economic consequences of the growth of this article to the capital market of foreign trade listed companies as an empirical sample of the empirical analysis. The study found. Since 1999, the amount of export rebates receivable from foreign trade listed companies has been increasing year by year. The actual export tax rebate rate and the export tax rebate turnover rate have been dropping year by year. Export tax rebate arrears zygomatic accounts for the proportion of the company’s working capital increased year by year, due to the export tax rebate arrears caused by the interest burden accounting for the company’s operating performance is an increasing proportion. The results of the study confirm that the decline in the rate of export tax rebates has significantly hindered the growth of the export business of foreign trade companies. This reveals that the current export tax rebate policy has had adverse economic consequences for export growth. The issue of the lagging tax refund needs to be solved urgently.