江苏省出口退税的产业结构优化效应研究摘要 出口退税政策是国家对外贸易中的重要平衡杠杆，出口退税能否有效推动产业结构优化升级。本文首先对出口退税政策做作了简要介绍，然后简要阐述其与产业结构优化的关系，再结合江苏省的产业结构现状，以高新技术产业为例，致力于研究出口退税的产业结构优化效应，在此基础上提出了自己的一些看法和解决对策。关键词：出口退税；产业结构；江苏省AbstractThe export tax rebate policy is important to balance the lever in the foreign trade, the export tax rebate can effectively promote the optimization and upgrading of industrial structure. In this paper, a brief introduction of affectation of export tax rebate policy Then briefly described and the relationship between the optimization of industrial structure Combined with the present situation of the industrial structure of Jiangsu Province High-tech industry as an example, devoted to the study of the optimization of the industrial structure effect of export tax rebate, on this basis, put forward some personal views and solutions.Keyword: Export rebates; Industrial structure; Jiangsu Province TOC \o "1-3" \h \z \u 目录1摘要................................................................................................................................11 引言..........................................................................................................................22 相关理论..................................................................................................................22.1 出口退税政策概述........................................................................................22.1.1 出口退税的概念.................................................................................22.1.2 出口退税的发展.................................................................................22.2 出口退税政策与产业结构优化升级之间的关系........................................3 ...
