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近年来,从美国对中国产轮胎实行的特保措施开始,与中国出口商品有关的“反倾销”特保命令、反倾销和不正当竞争的惩罚性关税此起彼伏。从2008年8月至今年6月,我国政府已经连续七次提高了出口退税率,目的是最大限度地保持出口增长。本文通过分析近期出口贸易额的变化,深入探究了我国现阶段出口退税政策的效果以及在实施中的问题,得出现阶段要慎重使用该政策,并提出了相应的解决思路。
In recent years, punitive tariffs on anti-dumping and unfair competition have come one after another in the light of the special safeguard measures adopted by the United States on Chinese-made tires and the “anti-dumping” special safeguard order related to Chinese exports. From August 2008 to June this year, our government has raised the export tax rebate rate seven times in a row to maximize export growth. Based on the analysis of the changes in the recent export trade volume, this paper explores the effect of the export tax rebate policy in our country at the present stage and the problems in its implementation. At the present stage, we should carefully use this policy and put forward corresponding solutions.