出口退税政策对浙江纺织业的影响内容摘要本文就当前税制的热点问题——出口退税政策进行探究,主要以研究出口退税政策的涵义、方式和作用入手,阐述了新出口退税政策的产生和内容。接着简单分析了出口退税对主要行业的影响,继而剖析了当前出口退税政策对浙江纺织业的有利影响:尽快解决欠退税问题,加速企业资金周转;调整产品的结构,进行产业结构的优化升级;提高企业的综合竞争力,更好地进入国际市场;提高企业外贸代理制和自营出口的积极性;用非汇率手段缓解人民币升值的压力。文章还分析了新的出口退税政策对浙江纺织业的不利影响:增加企业的经营成本,缩减利润空间;挑战产品的国际竞争力,增加企业的出口难度;加剧地方保护主义,可能形成新的市场分割;出口增长率下降。在此基础上,本文借鉴国内外成功的经验,提出了相应的解决不利影响的对策和建议:加强企业的内部管理,降低企业成本;适当调整出口产品结构,合理分配内外销比例;加强出口竞价的核算;转变经营策略,变“以量取胜”为“以质取胜”;开展多元化经营;提高引进水平和走出去能力;加强技术创新,提升产品的技术含量和附加值;注重品牌建设等等。关键词:浙江纺织业,出口退税,影响,对策THEINFLUENCEOFTHEEXPORTTAXREBATESPOLICYONZHEJIANGTEXTILEINDUSTRYABSTRACTThispaperanalysesthepolicyofexporttaxrebates,theimportantproblemofthecurrenttaxation,andexpoundsitsappearanceandcontentmostlyfromtheimplication,thewaysandtheeffectofexportrebatepolicy.ThenitsimplyanalysestheinfluenceoftheexporttaxrebatesontheseindustriessuchasCoal,machinery,steelandiron.Thenthispaperdissectstheadvantageousinfluencewhichthenewexporttaxrebateonzhejiangtextileindustry,asfollows.Solvesthequestionofowingthetaxrebatesassoonaspossible,andaccelerateenterprise’sturnoverofcapital;Adjustproductstructure,optimizeandupgradeindustrialstructure;Increasetheiroverallcompetitiveness,andEntertheinternationalmarketsbetter;Enhancetheinitiativeofforeigntradeagentsystemandexport;UseNon-exchangeratestoalleviatethepressureonrenminbiappreciation.Afterthatthispaperalsoanalysestheadverseinfluencewhichthenewexporttaxrebateonhewingtextileindustry,asfollows.Increasetheiroperatingcostsandreduceprofitmargins;Challengetheinternationalcompetitivenessofproducts,andincreasethedifficultyofexports;Aggravatelocalprotectionism,andmayleadtotheformationofnewmarketsegmentation;Dropinthegrowthofexports.Finally,thispaperputsforwardthecountermeasuresonthebasisofaforementionedanalyses,usingthesuccessfuloftheinternalandexternalexperienceforreference,i.e.Strengthentheinternalmanagementofenterprisesandreducebusinesscosts;Makeappropriateadjustmentstothestructureofexportproducts,andallocatetheratioofdomesticandexportsalesreasonable;Strengthenaccountingexportcompetition,andreserveaspacefortheirownprofit;Changebusinessstrategy,andchange"quantity"to"qualitywin";Launchdiversification;Improvethelevelofintroductionandtheabilityofgoingout;Strengthentechnologicalinnovation,andenhancethetechnologicalcontentandtheaddedvalueofproducts;Focusonbrand-building,etc.KEYWORDS:Zhejiangtextileindustry,Exporttaxrebate,Impact,Countermeasure正文目录第一章引言……………………………………………………………1第一节选题意义……………………………………………………………1一、研究现状……………………………………………………………1二、研究意义……………………………………………………………2第二章出口退税制度概述……………………………………………3第一节出口退税制度的涵义………………………………………….….3一、出口退税的定义……………………………….………………….….3二、出口退税的方式…...