摘 要

中國國務院總理溫家寶在十一屆全國人大二次會議上作政府報告時強調，大力推進經(jīng)濟結構戰(zhàn)略性調整，認真實施十大產(chǎn)業(yè)振興規(guī)劃。改革開放30年我們所積累的巨大物質財富，為我們敢于直面經(jīng)濟衰退提供了強有力的保障。中國實體產(chǎn)業(yè)，或者說中國制造業(yè)，是中國經(jīng)濟的亮點，也是中國經(jīng)濟的重要支撐點。調整和振興十大產(chǎn)業(yè)，其重要目標是疏通企業(yè)融資渠道、降低企業(yè)負擔、增加企業(yè)收入。無論是汽車、鋼鐵還是輕工、紡織，當前最需要的是金融支持和希望通過增加出口退稅、降低或取消出口關稅的方式來增加企業(yè)收入，減輕企業(yè)負擔。政府的規(guī)劃可能會與企業(yè)的期望不謀而合。文章闡述了退稅政策的涵義，介紹了此次出口退稅政策調整的背景及調整的內容，分析了我國推行的出口退稅政策調整對機電企業(yè)的影響，提出了機電企業(yè)應對出口退稅政策調整的相關對策，如加大機電企業(yè)出口產(chǎn)品數(shù)量，擴大生產(chǎn)規(guī)模，加強企業(yè)內部管理，加快產(chǎn)業(yè)結構調整，加大國內國際市場開拓等。

關鍵詞：出口退稅政策 機電企業(yè) 影響對策

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 錄

摘 要 1
ABSTRACT 2
第1章 緒論 4
1.1研究背景 4
1.2 研究意義目的與方法 5
1.3國內外研究現(xiàn)狀 6

第2 章 出口退稅的理論分析 9
2.1出口退稅的概念及特點 9
2.2出口退稅政策的理論意義 9
2.3我國機電行業(yè)的出口現(xiàn)狀 10

第3章 出口退稅率變動對山西XX機電有限公司出口的影響 14
3.1山西XX機電有限公司的出口現(xiàn)狀 14
3.2山西XX機電有限公司在出口退稅方面存在的問題 18
3.3山西XX機電有限公司存在問題的成因 19
第4章 山西XX機電有限公司解決問題的方案和對策分析 22
4.1山西XX機電有限公司解決問題的方案 22
4.2山西XX機電有限公司解決問題的對策 23
結 論 27
致 謝 28
參 考 文 獻 29
附 錄1
附 錄2