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1、本科畢業(yè)論文外文翻譯原文本科畢業(yè)論文外文翻譯原文外文題目外文題目：theeffectofexpttaxrebatesonexptperfmance:theyevidencefromchina出處：處：CHUNGHUAINSTITUTIONFECONOMICRESEARCH75CHANGHSINGSTTAIWAN作者：者：ChienHsunchen原文：文：Theeffectofexpttaxrebatesonexptperfmance:

2、TheyevidencefromChinaAbstractThispaperdevelopsaCournotquantitycompetitionmodeltoexaminetheeffectofexpttaxrebatepolicyonexptperfmance.Themainconclusionsdrawnareasfollows:(i)whenagovernmentraisestheexptrebateratetheoutputo

3、ffinalgoodsfexptbythedomesticfirmincreaseswhiletheoutputofthefeigncompetitdecreases(ii)whenagovernmentraisestheexptrebateratetheprofitofthedomesticfirmincreaseswhilethatofthefeigncompetitdecreases(iii)theoptimumexptrebat

4、erateispositivegreaterthan1indicatingthatthedomesticgovernmentnotonlyrefundsfullythecustomdutiespaidbythedomesticfirmonimptedintermediategoodsbutalsooffersexptsubsidiesfitsexptoffinalgoods.Tocrobatetheconclusionsdrawnbas

5、edonthetheeticalmodelempiricalanalysiswascarriedoutusingthestatisticaldataofChinafrom1985to2002.ThetestresultsofSpearmanrankcrelationcoefficientshowthatChinasexpttaxrebatepolicyhassignificantpositivecrelationwithitsexpts

6、finaldomesticconsumptionChinasexpttaxrebatesystemisdefectivetosomeextent.SomeunlawfulenterprisesbilkthegovernmentoutofrebatemoneywithfakeVATinvoiceswhilelawabidingenterprisesarefacedwithconvolutedtaxrebateprocedureshavet

7、owaitftherefundfaconsiderableperiodoftimeduetothetaxrebatequota.Chinasaccumulatedapprovedexpttaxrebatethathasnotbeenrefundedtoenterprisestotaled144billionrenminbi(RMB)in2001200billionRMBin2002277billionRMBin2003.Theexptt

8、axrebatepayableisowedpredominatelytoenterprisesalongthesoutheastcoastofChina.InthecaseofZhejiangprovinceitamountedto4.725billionRMBin1999escalatedto40.8billionRMBin2002.Chinasexpttaxrebatesystemhasnotstayedsteadysince199

9、4.Therebateamounthasbeenrisingcontinuouslyasexptsgrow.Inthespanfrom1985to2002therebateamountrose69timesfrom1.795billionRMBto125.8billionRMB.Thecentralgovernmentslashedtherebateratesacoupleoftimesfexamplein199519962004toa

10、lleviateitsfiscalburden.Insomeotheryearspromptedbythemacroeconomicsituationthegovernmentraisedtherebateratestoencourageexptsasinthecaseof199719981999.During1997whentheAsianfinancialcrisisbrokeoutChinawasfacedwithsteepcha

11、llengesinexpts.Thesimplestmostdirectmeasuretoboostexptsistodepreciatethecountryscurrency.ButrenminbidepreciationatthatjuncturewouldhaveproducedaseriousimpactonthewldeconomyChinareiteratedonmanyoccasionsitsresolvenottodep

12、reciateitscurrency.FacedwiththedilemmaofdecliningexptcompetitivenesstheinabilitytodepreciatetherenminbiraisingtheexpttaxrebateratebecamethebestalternativetoChinaatthattime.Thusfrom1997onChinaliftedtherebateratesseveralti

13、mesimplementedafourtieredrebatesystemfromJuly11999(17%15%13%5%)withanaveragerateof15%inthehopesofboostingexptseasingthepressureofrenminbidepreciation.ButinOctober2003theChinesegovernmentimplementedanaverage3%reductionofe

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