出口退税新政对浙江纺织业的影响及对策内容摘要出口退税作为WTO的例外规定已经成为扶持中国产品出口的重要工具，它必将更广泛地运用于中国的外贸发展战略中。纺织行业作为中国最具竞争力和高外向性的部门之一，已成为中国巨额贸易顺差的主要创造者。浙江省作为纺织业大省，新一轮的出口退税的调整势必对浙江纺织业带来影响。本文通过对历次纺织品的纺织品出口退税率的调整回顾，并在其中解释了我国纺织品出口退税政策调整的主要原因，进而结合图形，运用EXCEL软件对浙江省出口退税额与出口贸易额进行相关性分析，实证性分析了出口退税率调整对出口增长的影响，得出了退税与出口增长的关系：出口退税率与出口呈正相关，降低退税率将导致减少出口。指出浙江纺织品出口现状：2001年—2006年，虽然存在问题，但浙江纺织业仍具有强大优势，其出口额占浙江省总的出口额的比例在30%左右。此次出口退税率的调整有利于浙江纺织行业缓解频发的贸易摩擦，优化结构调整，促进产业升级，但也会使出口成本上升，利润空间受挤压，企业面临重新洗牌的局面，贸易转移现象将更加明显，出口方式将向加工贸易转移，贴牌生产可能增多。因此，浙江纺织企业应优化出口产品结构,提高出口商品附加值，增强国际议价能力，扩大产业集聚效应，提升综合竞争力，拓展国内外市场，培育纺织品出口的自有品牌，积极开发绿色产品，提高能源利用率、管理水平，加强人力资源管理。关键词：出口退税率，纺织业，影响，对策TheimpactofthenewexporttaxrebatespolicytothetextileindustryinZhejiangandCountermeasuresABSTRACTExporttaxrebatesasaWTOexceptionshasbecomeanimportanttoolforsupportingexportofproductsinChina.ItwillbemorewidelyusedinChina'sforeigntradedevelopmentstrategy.ThetextileindustryasoneofdepartmentshasthemostcompetitivepowerandhighextroversioninChina.IthasbecomethemaincreatorofChina'shugetradesurplus.ZhejiangProvinceasalargetextileindustry,anewadjustmentoftheexporttaxrebatewillinevitablyimpactonthetextileindustryinZhejiang.Basedontheresearchoftheadjustmentsoftheprevioustextileexporttaxrebaterate,thispaperexplainsthemainreasonsfortheadjustments,thencombinegraphics,EXCELsoftwaretoanalyzetherelatesbetweentheamountofexporttaxrebateandtheamountofexportinZhejiangProvince,withtheanalysisoftheimpactofexporttaxrebateratetoexportgrowth,andcometotheconclusionthattheexporttaxrebateratewaspositivelycorrelatedwithexportsandreducethetaxrebateratewillleadtoareductioninexports.From2001-2006,althoughtheexistenceoftheproblem,Zhejiangtextileindustrystillhasstrongadvantages,ittakesup30percentinthetotalexportvolume.TheadjustmentofexporttaxrebaterateoftextileindustryinZhejiangcaneasethefrequenttradefriction,optimizingthestructureadjustment,promotingindustrialupgrading,butwillalsoriseinthecostofexports,squeezingprofits,enterprisesarefacingre-shufflingofthesituation,tradeTransferphenomenonwillbecomemoreobviouswaytotheexportprocessingtradetransfer,OEMproductionmayincrease.Therefore,Zhejiangtextileenterprisesshouldoptimizetheexportproductstructure,increasetheaddedvalueofexportcommodities,strengthentheinternationalbargainingpower,andexpandindustrialclusteringeffect,enhanceoverallcompetitiveness,expanddomesticandforeignmarkets,fosteringtextileexportsitsownbrand,andactivelydevelopgreenproducts,andimproveenergyefficiencyandmanagementlevel,strengthenhumanresourcesmanagement.KEYWORDS：exporttaxrebaterate,textileindustry,influence,countermeasure正文目录引言.................................................1第一章纺织品出口退税的调整概述.........................2一、我国纺织品出口退税政策变化情况.......................2二、我国纺织品出口退税调整的主...