出口退税政策与出口产品结构优化关系研究

ccording to Lall’s(2000) classification of trade goods, we studies the relationship between the export tax rebate and the export structural optimization, our empirical analysis is based on inter-provincial panel data from 2002-2007. The results showed that: as a whole the role of structural optimization of export tax rebate is limited, it just promote the proportion of medium-technology products; further study divided of trade mode shows that the export tax rebate optimize the processing trade structure, but the general trade structure is rarely been affected. Relevant policy recommendations then be proposed.