摘 要
本文旨在探讨中国出口退税制度的改革及其对企业、全球价值链、产业结构和区域经济发展的影响。首先，本文回顾了中国出口退税制度从初步建立到深化改革的历史演变过程。接着，详细分析了改革的具体内容，包括设定差别化退税率政策、建立财政分担与风险共担机制、简化退税办理流程与信息化改革以及强化出口退税风险管理与防控等。研究指出，中国出口退税制度改革对提高企业出口竞争力产生了积极影响。改革不仅减轻了企业税收负担，增加了企业出口产品的价格优势，还促进了企业优化运营管理。同时，改革也对全球价值链产生了重塑作用，促进了全球贸易格局的再分配，强化了中国在全球价值链中的地位，并促进了贸易国之间的经济互补与合作。此外，出口退税制度改革还促进了中国产业结构的调整与升级。改革加速了过剩产能行业的转型，鼓励了高技术与新兴产业的出口，并优化了出口产品的结构与附加值。最后，改革也影响了区域经济发展的平衡性，促进了东中西部地区的协同发展，强化了优势区域的经济集聚效应，并缩小了城乡及内陆沿海的发展差距。
关键词：中国出口退税制度;改革;企业竞争力;全球价值链;产业结构;区域经济发展
Abstract
This paper aims to explore the reform of China's export tax rebate system and its impact on enterprises, global value chains, industrial structure and regional economic development. First of all, this paper reviews the historical evolution of China's export tax rebate system from its initial establishment to deepening reform. Then, the specific contents of the reform are analyzed in detail, including the setting of differentiated tax rebate policy, the establishment of financial sharing and risk sharing mechanism, the simplification of tax rebate processing process and information reform, and the strengthening of export tax rebate risk management and prevention and control. The research points out that the reform of China's export tax rebate system has a positive impact on improving the export competitiveness of enterprises. The reform has not only reduced the tax burden of enterprises, increased the price advantage of enterprises' export products, but also promoted the optimization of operation and management of enterprises. At the same time, the reform has also had a reshaping effect on the global value chain, promoted the redistribution of global trade patterns, strengthened China's position in the global value chain, and promoted economic complementarity and cooperation among trading countries. In addition, the reform of the export tax rebate system has also promoted the adjustment and upgrading of China's industrial structure. The reform has accelerated the transformation of industries with excess capacity, encouraged the export of high-tech and emerging industries, and optimized the structure and added value of export products. Finally, the reform also affects the balance of regional economic development, promotes the coordinated development of eastern and central regions, strengthens the economic agglomeration effect of advantageous regions, and Narrows the development gap between urban and rural areas and inland and coastal areas.
Keywords：China's export tax rebate system; Reform; Enterprise competitiveness; Global value chains; Industrial structure; Regional economic development
目 录
引 言 1
第一章 中国出口退税制度的历史演变 2
1.1 初步建立阶段（1985年-1994年） 2
1.2 调整完善阶段（1994年-2004年） 2
1.3 深化改革阶段（2004年至今） 2
第二章 中国出口退税制度改革的具体内容 4
2.1 设定差别化退税率政策 4
2.2 建立财政分担与风险共担机制 4
2.3 简化退税办理流程与信息化改革 4
2.4 强化出口退税风险管理与防控 5
第三章 中国出口退税制度改革的影响 6
3.1 提高企业出口竞争力 6
3.2 对全球价值链的重塑作用 7
3.3 促进产业结构调整与升级 8
3.4 影响区域经济发展的平衡性 9
结 论 12
参考文献 13
致 谢 14
