ABSTRACT
Zhejiang has been a large foreign trade and exports province, of which exports of textile and garment industry is the pillar industry of Zhejiang Province, accounteding for one-third of total exports of the province. The export tax rebate policy is an important component of trade policy. On researching the export tax rebate policy, try to reveal the the opportunities and challenges of the export tax rebate policy’s adjustment on textile and garment industry ,and how to develop textile and garment enterprises of the new direction.
This article has seven chapters. Chapter one introduces the research background and significance. Chapter two introduces the concept of export tax rebate and explains the three aspects of general economics significance of export tax rebate:the rationality of export tax rebate , the effect of promoting economic growth, the affect of the national welfare. Chapter three introduces the development process of the export tax rebate policy. Then use linear correlation analysis explain the relationship between the export tax rebate and export trade of Zhejiang Province ,find that if the export tax rebate rate rises 1 percentage point, total exports will increase 1.1353 percentage, raising the export tax rebate will stimulate the export. In the view of the export tax rebate, Chapter five mainly analyse different types and scale of the textile and garment enterprises.The conculusion is smaller scale enterprises and import and export trade componies have greater impact of the tax rebate rate’s adjustment;while the larger scale enterprises and export production-oriented enterprises have lower impact. Chapter six introduces the suggestion of development of Zhejiang Province textile and garment industry. Conclusion drawn textile and garment enterprises in Zhejiang Province are still on the way out to speed up the realization of the "scale-oriented" to "efficiency-oriented".The textile and garment enterprises should be from quantity expansion way to quality improvement way ,then enhance the international competitiveness and add higher value and establish famous self-brand.
KEYWORDS:Zhejiang province,Export tax rebate,Textile and garment industry,Linear regression analysis
目录
第一章 引言 1
第一节 研究背景和意义 1
第二节 研究的方法和技术路线 2
第二章 有关出口退税政策的经济学分析 4
第一节 出口退税政策合理性的一般分析 4
第二节 出口退税促进外贸增长的机理分析 4
第三节 出口退税政策的福利分析 6
第三章 出口退税政策的发展变化历程 8
第一节 1985-2001年退税变化主要内容 8
第二节 2004-2009年退税变化主要内容 8
第四章 出口退税视角下浙江出口和纺织服装业整体状况的实证分析 10
第一节 出口退税与浙江外贸出口总额间的线性回归关系 10
一、一元线性回归模型的建立及散点图的绘制 10
二、确定回归方程的参数a、b 11
三、计算相关系数r 11
四、结论及说明 11
第二节 出口退税率调整对纺织服装业影响的经验观察分析 12
第五章 出口退税视角下纺织服装出口结构和企业规模类型的经验分析 15
第一节 出口退税对纺织服装出口结构的影响分析 15
第二节 出口退税对不同规模的纺织服装企业的影响分析 16
第三节 出口退税对不同类型的纺织服装企业的影响分析 16
第六章 浙江省纺织服装出口贸易发展对策 18
第一节 转变生产经营模式,坚持可持续发展战略 18
第二节 提高管理技术水平,争创自主出口品牌 18
第三节 开发新市场新客户,转战内外销双市场 18
第四节 提倡跨国经营理念,尝试一体化外贸模式 19
第七章 现行出口退税政策审视 20
参考文献 21
致 谢 23