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本文回顾了近年来我国林产品出口退税政策的调整,并指出政策的调整是基于我国木材资源战略以及林产品贸易所面临的外部贸易环境和贸易伙伴政策调整这两大因素的考虑。运用定性结合定量的分析方法,通过对木质林产品出口规模和出口增速变化的分析,可以看出我国林产品出口退税政策的调整在一定程度上有效地控制了出口增速以及调整了出口规模。结论是我国应继续实行灵活而有差别的出口退税政策促进产业发展并保障企业利益,同时企业自身也应通过提升产品技术含量和培育自主品牌以获得竞争优势。
This paper reviews the adjustment of export tax rebate policy on forest products in recent years and points out that the policy adjustment is based on the consideration of China’s timber resource strategy and the external trade environment of forest products trade and the adjustment of trade partners’ policy. By qualitative analysis and quantitative analysis, we can see that the adjustment of export tax rebate policy of forest products in our country can effectively control the export growth and adjust the export scale through the analysis of the export scale and export growth changes of wood products. . The conclusion is that our country should continue to implement a flexible and differentiated export tax rebate policy to promote industrial development and protect the interests of enterprises. At the same time, enterprises should also gain competitive advantages by upgrading their technological content and cultivating their own brands.