出口退税率变动对山西xx机电有限公司出口的影响.doc

摘 要

中国国务院总理温家宝在十一届全国人大二次会议上作政府报告时强调，大力推进经济结构战略性调整，认真实施十大产业振兴规划。改革开放30年我们所积累的巨大物质财富，为我们敢于直面经济衰退提供了强有力的保障。中国实体产业，或者说中国制造业，是中国经济的亮点，也是中国经济的重要支撑点。调整和振兴十大产业，其重要目标是疏通企业融资渠道、降低企业负担、增加企业收入。无论是汽车、钢铁还是轻工、纺织，当前最需要的是金融支持和希望通过增加出口退税、降低或取消出口关税的方式来增加企业收入，减轻企业负担。政府的规划可能会与企业的期望不谋而合。文章阐述了退税政策的涵义，介绍了此次出口退税政策调整的背景及调整的内容，分析了我国推行的出口退税政策调整对机电企业的影响，提出了机电企业应对出口退税政策调整的相关对策，如加大机电企业出口产品数量，扩大生产规模，加强企业内部管理，加快产业结构调整，加大国内国际市场开拓等。

关键词：出口退税政策 机电企业 影响对策

Abstract
Chinese Premier Wen Jiabao at the Second Session of the Eleventh National People's Congress stressed the government to vigorously push forward the strategic adjustment of economic structure and planned the implementation of the revitalization of the top ten industries carefully. Reform and opening up 30 years, we have accumulated a great material wealth for we dare to face the economic downturn, it provided a strong protection. Chinese entity industry, or China's manufacturing industry is a bright spot in China's economy and an important pillar of China's economy. Restructuring and revitalization of the top ten industries, its goal is to clear financing channels for enterprises to reduce the burden of enterprises and increase business revenue. Whether it is automobiles, steel, light industry or textile industry, the most need is financial support and government hopes that by increasing the export tax rebate, reduction or elimination of export tariffs to increase revenues and reduce the burden on enterprises. Government planning may coincide with the expectations of business. The article elaborated on the meaning of the tax rebate policy on export tax rebate policy in the context of restructuring and adjustment of the content analysis of the implementation of China's export tax rebate policy adjustment on the mechanical and electrical enterprises, the enterprises of the electrical and mechanical response of the export tax rebate policy adjustment related countermeasures , such as mechanical and electrical enterprises to increase the number of export products and expand production scale, strengthen the internal management of enterprises, speed up industrial restructuring, increasing domestic and international market development and so on.
Keywords: export tax rebate policy mechanical and electrical enterprises response and countermeasure
目 录

摘 要 1
ABSTRACT 2
第1章 绪论 4
1.1研究背景 4
1.2 研究意义目的与方法 5
1.3国内外研究现状 6

第2 章 出口退税的理论分析 9
2.1出口退税的概念及特点 9
2.2出口退税政策的理论意义 9
2.3我国机电行业的出口现状 10

第3章 出口退税率变动对山西XX机电有限公司出口的影响 14
3.1山西XX机电有限公司的出口现状 14
3.2山西XX机电有限公司在出口退税方面存在的问题 18
3.3山西XX机电有限公司存在问题的成因 19
第4章 山西XX机电有限公司解决问题的方案和对策分析 22
4.1山西XX机电有限公司解决问题的方案 22
4.2山西XX机电有限公司解决问题的对策 23
结 论 27
致 谢 28
参 考 文 献 29
附 录1
附 录2