出口退税对出口个影响：理论和证据来自中国【外文翻译】

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1、本科毕业论文外文翻译原文外文题目：theeffectofexporttaxrebatesonexportperformance:theoryandevidencefromchina出处：CHUNG-HUAINSTITUTIONFORECONOMICRESEARCH,75CHANG-HSINGST,TAIWAN作者：Chien-Hsunchen原文：Theeffectofexporttaxrebatesonexportperformance:TheoryandevidencefromChinaAbstractThispaperdevelopsaCournotquan

2、titycompetitionmodeltoexaminetheeffectofexporttaxrebatepolicyonexportperformance.Themainconclusionsdrawnareasfollows:(i)whenagovernmentraisestheexportrebaterate,theoutputoffinalgoodsforexportbythedomesticfirmincreases,whiletheoutputoftheforeigncompetitordecreases;(ii)whenagovernmentra

3、isestheexportrebaterate,theprofitofthedomesticfirmincreases,whilethatoftheforeigncompetitordecreases;and(iii)theoptimumexportrebaterateispositiveandgreaterthan1,indicatingthatthedomesticgovernmentnotonlyrefundsfullythecustomdutiespaidbythedomesticfirmonimportedintermediategoods,butals

4、ooffersexportsubsidiesforitsexportoffinalgoods.Tocorroboratetheconclusionsdrawnbasedonthetheoreticalmodel,empiricalanalysiswascarriedoutusingthestatisticaldataofChinafrom1985to2002.ThetestresultsofSpearmanrankcorrelationcoefficientshowthatChina'sexporttaxrebatepolicyhassignificantposi

5、tivecorrelationwithitsexports,finaldomesticconsumption,andforeignexchangereserveIntroductionExporttaxrebatesareanimportanttradepolicytoolforpromotingexports.Theyentailtherefundofvalue-addedtaxandconsumptiontaxalreadypaidonexportedgoodsduringproduction,circulationandsales.Theaimistolet

6、theexportedgoodsentertheinternationalmarketsattax-excludedpriceswithoutbeingsubjecttodoubletaxation,soastopromoteexporttrade.ExporttaxrebatesareallowedbytherulesoftheWorldTradeOrganizationandarecommonlyadoptedbymanycountries.Chinabeganimplementingexporttaxrebatepolicyin1985.Inits1994t

7、axsystemreform,thezerotaxratepolicyforexportedgoodshasbeendeclared.China'sProvisionalStatuteforValue-addedTaxalsostipulatesazerotaxrateforexportedgoods;itsProvisionalStatuteforConsumptionTaxstipulatesaconsumptiontaxexemptionfortaxableconsumergoodsdesignatedforexport.TheChinesegovernme

8、ntals