【作者】 周泽峰；

【导师】 江泽慧；

【作者基本信息】 中国林业科学研究院 ， 森林培育学， 2007， 博士

【摘要】 2006年，我国贸易顺差达到创纪录的1774.7亿美元，外汇储备攀升至10663亿美元；林产品贸易额突破470亿美元，并且由过去的贸易逆差，转为贸易顺差。伴随而来的货币升值、结构失衡、过度投资、价格波动等宏观压力增大；针对林产品的关税壁垒、非关税壁垒事件频发，标准、认证、检疫等技术性贸易保护措施不断出现。在此背景下，多年来我国实施的出口导向型增长战略正在发生转变，作为转型期对外贸易调控工具的出口退税对林产品贸易的影响越来越明显。本文在系统分析林产品出口退税的演变过程及理论原理的基础上，着重研究林产品出口退税对林产品贸易的宏观和微观影响，以及影响的大小、敏感度、机理，以利于在运用出口退税调控工具时，考虑不同的林产品对森林资源依赖程度的差异，更准确地把握对林产品调控的力度，对不同林产品采取有差别的弹性出口退税政策。本文还在以下几个方面开展了研究：在综合评价国内外研究现状基础上，总结出我国林产品出口退税调整应遵循的理论原理和实践经验；在分析我国林产品出口退税政策沿革的基础上，提炼出对现行林产品出口退税政策具有借鉴意义的经验做法；在研究我国林产品出口退税的宏观、中观和微观影响的基础上，按照资源和经济可持续发展理论以及现代林产品贸易的理念和要求，对林产品出口退税政策提出了建议。本文创新之处，建立了出口退税对出口额、经济增长影响的经济模型；提出了林产品出口退税敏感度和实际退税率的概念；对各种木质林产品的历年退税额和进出口情况进行了系统梳理，分析出口退税对这些林产品的影响，得到了这些产品的出口退税敏感度。为这一领域的研究和政策的制定提供了一个分析思路和有一定参考价值的结论数据。更多还原

【Abstract】 China’s trade surplus in 2006 set a record of US$ 177.47 billion and foreign-exchangereserves went up to US$ 1066.3 billion. The trade volume of forest products was over US$ 47billion, shifting from huge trade deficit in the past to trade surplus. The macro-economicpolicy in China went through the trial of increasing pressures from currency appreciation,unbalance of structure, over investment and price fluctuation. With frequent occurrence of theevents of forest product tariff and non-tariff barriers, such technical and trade measures ascriterion, certification and quarantine appeared continuously. Under this circumstance, theexport-led growth strategy which had been implemented for several years in China waschanging. The tax reimbursement for export, taking as a trade control tool during a transitionperiod, exerted various influences on forest product trade.Based on systematic analyses of evolution process and theoretical principle of taxreimbursement for export of forest products, the researches focusing onmacro-intermediate-micro influences of tax reimbursement for export of forest products onforest product trade, seriousness of influence, sensitivity and mechanism were conducted,which was beneficial to accurate adjustment and control of forest products, consideration ofdifferent dependences of forest products on forest resources and further use of differential taxreimbursement policies on different forest products when the control tool of tax reimbursementfor export was used.The researches were conducted in the following areas. The theoretical principles andpractical experiences that should be followed in readjustment of tax reimbursement for exportof forest products were summarized based on an overall evaluation of current domestic andforeign research status quo; the experiences and measures that were of great value to thecurrent policy of tax reimbursement for export of forest products were refined based onanalysis of change and development of the policy of tax reimbursement for export of forestproducts; in accordance with theory of sustainable development of resource and economy andconcept and requirements of modern forest product trade, the mechanism of taxreimbursement for export that conformed to tax reform spirit and reality of China’s forest product trade was put forward based on study of macro-intermediate-micro influences of taxreimbursement for export of forest products.New ideas brought forth in the paper were that the empirical analysis was conducted byusing data and charts; the macro-economic model concerning influence of tax reimbursementfor export on export volume was set up, and based on this, the economic model relating toinfluence of rate of tax reimbursement for export of forest products on export volume of forestproducts was also established; the sensitivity of tax reimbursement for export of forestproducts and concept of real tax reimbursement rate were proposed creatively; theclassification and analysis on output and import and export of forest products over the yearswere made, the influence of tax reimbursement for export on different forest products wasanalysed, the sensitivity of tax reimbursement for export with a good reference value wasobtained, which provided a scientific and analytical method and data for policy making.更多还原