出口退税政策调整对绍兴纺织行业影响的研究

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1、浙江工业大学硕士学位论文出口退税政策调整对绍兴纺织行业影响的研究ResearchontheeffectsofChina’SexporttaxrebatepolicyadjustmentoverShaoxingTextileIndustryABSTRACTExporttaxrebateisthepolicytodrawbacktheindirecttaxoftheexportcommoditiesaftercustomsclearancetotheexportcompaniesbythetaxO伍ceaccordingtothenationaltaxlaw．Theind

2、irecttaxlikevalueaddedtaxandconsumptiontaxhasbeenpaidduringthedifferentprocessesofproductionandcirculationbeforeexport．Theaimofthepolicyistoprovideapricewithouttaxfortheexportproductsintheinternationalmarket．Anditavoidstherepetitivetaxtotheinternationalproductsandenhancesthecompetivenes

3、sofitsexportproducts．China’Sexportrebatesystem，whichhasbeenadjustedformanytimes，hasgreatinfluenceinChina’Sdomesticindustriesespeciallytheexport．orientedtextileindustry．TheadjustmentofexporttaxrebatepolicyateachtimeisagreatshocktothepillarindustryinShaoxing-textileindustry．Soitisasignifi

4、cantquestiontOexplorewhataretheeffectsandhowthetextileindustrycalldealwiththefrequentchangesofthepolicy．ThethesisisaresearchontheeffectsofexporttaxrebatepolicyadjustmentoverShaoxingtextileindustry．Thethesistotallyinvolves5chapters．Chapterlservesastheintroductionofthethesis．Itintroducest

5、hebackground，purposeandsignificanceaswellastheorganizationoft11ethesis．Chapter2isthetheoreticalframeworkofthethesis．Itanalyzesthemotivationofexporttaxrebate，economicbenefitsandtaxtheories．Chapter3reviewstheexporttaxrebatepolicyadjustmentsoftextileindustryduringthepastyears．Italsogivesad

6、eepanalysisoftheeconomicstatus，superiorities，developingsituationandexistedproblemsofShaoxingtextileindustry．Chapter4isanempiricalstudyontheeffectsofexporttaxrebateadjustmentsoverShaoxingtextileexportamountwiththerelateddatafrom1998to2008．Withtheresultsoftheregressionanalysis也eauthormake

7、sasensibilityanalysisoftheeffectslevelofexporttaxrebateadjustmentsovercostsandprofits．Shaoxingtextileindustry．ThentheauthorfiguresouttheendurableextentofexporttaxrebateadjustmentstoShaoxingtextileindustry．Chapter5predicts．．．basedonthedataanalysisandputsforwardthesuggestionsonho