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在全球经济一体化的发展趋势下,产业全球化和资源配置优化已成为经济发展的方向,这为我国的对外贸易发展提供了良好的机会,在我国加入世界贸易组织后对外贸易发展尤为迅速。越来越多的造船企业走上了国际化发展的道路,与国际接轨,这使得造船企业的进出口贸易业务也日益频繁起来。针对这样日益频繁的进出口业务,我国也制定了相应的政策予以扶持,实行出口退税政策。这样就可以很好地促进我国船舶产品的出口,从而推动造船行业的发展。2007年下半年我国对造船及船配企业出口退税政策进行了调整,对我国造船及船配企业造成了较大影响。本文主要对出口退税政策调整对我国造船企业的影响做相关的探讨和分析。
Under the trend of global economic integration, industrial globalization and optimization of resource allocation have become the direction of economic development. This has provided a good opportunity for China’s foreign trade development. After China’s accession to the World Trade Organization, the development of foreign trade has been particularly rapid. More and more shipbuilding enterprises have embarked on the path of international development and become more closely linked with the world. This has led to the increasingly frequent import and export business of shipbuilding enterprises. For such an increasingly frequent import and export business, our country also formulated the corresponding policies to be supported, the implementation of export tax rebate policy. In this way, the export of marine products in our country can be well promoted so as to promote the development of the shipbuilding industry. In the second half of 2007, China adjusted its export rebate policy for shipbuilding and ship fitting enterprises, which caused a great impact on China’s shipbuilding and ship fitting enterprises. This article mainly discusses and analyzes the impact of the export tax rebate policy adjustment on China’s shipbuilding enterprises.