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文章首先对我国历次纺织品服装出口退税率的调整进行综述,进而就出口退税调整对我国纺织品服装出口进行效应分析,得出结论是出口退税与纺织品服装出口额之间保持着较好的相关性和同步性;其次重点解读纺织品服装退税新政,在分析其出台背景、正负效应的基础上,为帮助纺织品服装企业渡过难关,最后提出除适度调高纺织品服装出口退税率外还应灵活调整国内相关宏观调控政策的建议及纺织服装企业自身应采取的有效应对措施。
The article first summarizes the adjustment of the export tax rebate rate of our country’s textile and apparel exports, and then analyzes the effect of the export tax rebate adjustment on China’s textile and apparel exports. It concludes that there is a good correlation between the export tax rebate rebates and the exports of textile and apparel. Secondly, the paper analyzes the background, the positive and the negative effects of textile and clothing reformation, and then tries to make the textile and garment enterprises tide over the difficulties. Finally, it puts forward that in addition to adjusting the export tax rebate rate of textiles and clothing, Relevant macro-control policy recommendations and textile and garment enterprises should take effective measures to deal with their own.