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?CR4WFJ0JA- 1 - ?9iDkJxYkz9 2006v14G*=kMMk , eA+Mkg)o4)MkuJuzXXk+z.z-Mo_yyO|kA|zCckACzo*+Mkzg )fAkzzM MD zC7Wk4)Mkz+zzowUoUg+Ro/#+ yHf%zO|oUDmOgkMkM zz9RkY4z.M%z.z4k,xoKdB Mk?CR4WFJ0JA- 2 -AbstractOn account of optimization industrial structure, promotion foreign tradetransformation growth, the government announced a adjustments in taxes onsep.9th, 2006, together with the subsequent adjustment, the average rate of theTax Rebate dropped by 2 or 3 percent which results in tremendous influence onthe economy of Guangdong province. The influence being Omni-directional, ithas total quantity effect, structure effect, enterprise effect, as well as governmenteffect.Firstly, the paper gives a brief introduction to the tax rebate concerning thedirection, vigor aims. And then the combine analysis to the situations of theExportation dependence, the structure of the export products, the local finance inGuangdong province and the history experience which gives a vivid view to theinfluence caused by the adjustment. Finally, this paper gives some innovation andpractical suggestions which is very important to the sustainable and fast growth ofthe economy and export of Guangdong province. The suggestions are: to chooseproper trade forms and marketing modes to reduce the total effect, to readjust theindustrial structure by enhancing the technology level of the products, to enlargethe export volume by properly utilizing the present inner and outer condition, toreduce the local finance pressure by exploring a proper way.key words Export Tax Rebate; Degree of dependence upon foreign trade;Generalized System of Preferences?CR4WFJ0JA- 3 - 1 ,0 .41.1 MD?. .41.2 *F00o1,$%D .42 L-1*F00,)(LN .62.1 *F00)( .62.2 L-1*F00X,LN .73 *F00o1,B3)L-1,4#x6 .73.1kGx*F00o1,B3)L-14#kG,x .93.25x*F00o1,B3)L-1FCh|J5 .103.3 ?x*F00o1,B3)L-11J, .123.4CRox*F00)L-1CRo, .144 L-1)*F00o1B3,)1*A .154.1F9F2,ChC?:UK0 Q?LkGx .154.2 Q,_GF|J5B3B3 .164.3 Y+XF&W* .164.4 3RF2,?LCRo .20?5 .2069)d .218*BX .22?CR4WFJ0JA- 4 -*F00 1o1,B3)L-14#,1 ,01.1 MD?.L-pA- WTO0ffFChfiMX|0M?F!# WTO?I/!W,*0f_10M?+XC?IZ/!,0fv_1FCh,+a GATT/WTO=/!*F004-*:=GF,16j4-LB-*Q-Lu1,G?!*F00LNjF/nJ4+|#,V&-)*F00,.D0LX;M*F00o1,)(*F00o1,B3)FCh*,*F00)0*,*F00,1=08$W1yA9#?*F00L)*F-p4#G)Z4#5+OX*F00o1B3,E0;CY:F4#,$!FiM9j,)?yH!AF9F0NjJA,.D0Aj*W-1,LX*F00o1,B3,nvCRop,fEW.A!Qo1B3)L4#kGFCh|J*1JCRoLY+XFCtpV,)1LFCh*s8#L4#,15FO9G?yAFJELL,7,)CtEB3.DXOH.D0,*.p:)*F00fp#,*6AWxAf Q?F91y03+GLNLuLNF|$!,.D0X.A!Q*F00o1B3)L,*.p:*0X*6A:9KWXD%:9W,?&*A)1,*6AD%?ywX!1.2 *F00o1,$%D1 *F00_7*v8:UF*,CW(L9?FXCW(*XCR:h19AF1pX-0pF0FFl0#Ci0 .?CR4WFJ0JA- 5 -A-,*CW(F00f_iA-*0C,-()00f1*6,0/CN0ffA- 19850|*F00o1*F00)WA-v*FwfFFChV-J4#f,iMUG?+X8 1985A-,*F00o14B3 1994iiM*F00+eF1*6#1y?)F0093$A1#h?1*6$511y? 1998jv7a#bH=j,COMF0!W*-6w*F00) 6%:B3 15% 2003+a4#pGECRo!P*F00,)B,UG-6*F00)w;B3 3%*0CRo,jf 2003C_+X+e#3+5*F003+5*1J,*F00G|A1j+eF1*6FiLuF|J!QiM0,0!Q_ 20078 22)JJ,F00F|,B34EJ!QB3)|*F00o1,0/k?jl0#Ci0#Ci0,F00)9#,0)| 2004Cl0,F00)96_ 17% 13% 11% 8% 5%wF00)j 12%#-9*F00,1J4j 107g 1L-p*4:Us,n0*6*F00,1Jg6F$|#50F00T/-)*F00|AB1*6=qACABF00,AB=5E;+XFJEJ!QiM*F00)A1j+ch)1J+cF00,FwhK01y*F00A)1A,oj),#.+c,-OW.WvX|o1,E0;*F00o1Md,LNF!Mb*Ox*NEWv_*v1=O-vXF+|2j:J_k?_$v_=7-KOFg;L-p4#,A+O#kdf?rQ?F$wQ?1)FChCKO15NiF/k?1,pM)+a*W-A*j-,E!Q*v5=8*6X*NChC18$F)(! 2006*F00,1=08$-LuChCLN?CR4WFJ0JA- 6 -(W,G441yLvJ98H1yM4X*N9W,.OM:-;FCh,k?LN_N)?B3,LNvKO$!r!Q:-;?,_*v,5LNF=_0M0E,M0?&L$M0?8WDF!Q*F00B3G6v*F00)#G6Ct$W,*F00B3G6Q7-6GQ,*F00)B3Q-Jo1UC*,Q0GW_7G6 ITG6j,*F00)= 1.1 L:f5=2 v#*F00,v0F*0I1 251L-d#F,p9MH2./&YfD.#7zM.u.g.#98HHL+ 25/9L$G6MJG:+eWF+e45X&XEXfG6XM4f1yL*F00),vJ 142Z0*F00)+a 11%L8# 8%L+G6Md#)*F00)6+a 13%L8# 8% 11%G698H,*F00)+a 13%L8# 5% 8% 11%44&jZXf,*F00)+a 13%L8# 11%MjPEEM&G&+a 17%L8# 13%Q*F00),v GW_7G6 IT+O(k9G6-Jo1UC*,Q0*F00)+a 13%Q 17%G6j,*F00)+a 5%F 11%Q 13%i*F00Ct*66,)(LN2.1 *F00)(20068 15*F00o1B31J*WuK*F00NEFOL-1-0pCt 2006*F00NkAE?CR4WFJ0JA- 7 - 91883637s 10 22659787s 200710*F00N 2732271 200610K 4662934 21% 1j_1L*1J=W*L-144-0GL+chFO-Fw1*6pL-16pL-1-0p6Lf!Lv5XL9*#L61y*9#bj|*F004Fp9*1J*F006=+X4CX*fwhK0F?-pF00x)WWQ*F004F_0NGWn1J6p9*fwhK0)81F*fwhK0*F00,QFwphK0x)Fwp)4CXhK0,-1)86#5:hK0HF0!(n6j#4CXhK0*.p0p,F00x)6F0!QM0hWG,4CXhK0M0B3L5FJEFJFf,hK0F00aj1JF|F00*F00,4FWWQF00,FO2.2 L-1*F00X,LNv*F00jf|)L4#CRofV,0)*F00NAwK 87.565%6jf|FFw,F0d_FA4#E,L,0Z5Y+aL*F00? QEW*F00NX08N1f,GEQ*F00,FOK)LfEW:z*F00-108N1f8fK) 5.76Z,6&Lc1y2EW*F00)08N1fK),G-X 10Z,6&:42-;9 18Z2CE*F00*&F9Z2*F00*4+X*F00,nMb+aL-1*Q08ChCpGW44*X4#kG9G?*F00,B3)L-1,4#kGFCh|J5L-11JCRo+O,G-_=-?,LN3 *F00o1,B3)L-1,4#x6-;dL-p*F00),B3*K)G-J*)EW1 2006L-108ChC*x)W&O!QE 8005sW 2007#5AA55,86?CR4WFJ0JA- 8 -,A# 1995*F00) 16.63%;B3 12.86%*F00);B3 3.8Z,6&-(*K):z, 44.2%;L;z, 8.8%;B3*F00),*iW3+QE 9.4 19998j#LH=j,*F00) 12.56%:B3 15.51%:B3 2.95Z,6&-(*K):z,;L 4.7%Q;z, 15.8%uQ20.5Z,6&:B3*F00),*iW3+F*K),:F F)B3,+Xv:F )*F00)B3)*K,Mh-$T)0ZFChQ08ChCpGW44JG?5,-1-B$*F00,_MhW,. 1.1 1978- 2004 A-*kNKFO+a.O-;* ,1980 ,1983 , 1989 ,1994 1999!0!Qo_1*F_QF00)G-J,8$*G,U:w-( ,1995F5T!Q,B3F00) , *K, 1996 1998;L,0& 20030!Q,B3*F00)A 2001 *:wdf6) ,*FOaw0F00)L*Ga;L,B3)*X_n,3.1kGx*F00o1,B3)L-14#kG,x#5A 2006L-1)CW(ChC* 3019.55s8A1 2.417s-*kl, 31.2%GDP-(FCh*QE 92.9%FB$L4#)*,C0;Q:#$FFQL8#1y-1;= 1.2 6*=-1- FCh*ls GDPs FCh*L 24120 25969 92.9L 4744 21700 21.98 12845 21300 60.3# 8084 15649 51.7:# 9105 10297 88.4G 3042 7720 39.4i#Ct*66)jkCtk#CiN 2002L-1v7aLH=j*FOKNEFO76 2002 2006NwK47.7%6Bj-+OkNl GDP,l_G0Zj)F0n0;FCh)j4#0;,77?CR4WFJ0JA- 10 -4#77,KFOI6j 19.8% 16.1%wFFNFO 2006L-1CW(ChCNN GDP, 23.6% 2002:w 12.6Z,6&-!Q#-1=-1 1kG? Q-;*F00),B3JLFCh*,FO+aFChkG*F00),B3X!A,3+F00):B3FCh*FOa:wf!6*L4#,FChFCh)F00),iW3+W8$1*LFChkG.O,FwAFCh*iWj 5(1998 2002A-FCh*iWj# ),iM,wA 2006L,*F00);LZ,6&I 2007,*FOJA 15Z,6&f6o1,%x*AJ15Z,6&A0)08*ChC6GX-F00);B3Z,6&I?-p1J,K0Y);LZ,6&*F00jf,iMG6*1J,08ChC,GW+W*F00o1)L-14#kGx3.25x*F00o1,B3)L-1FCh|J5J5F-;*iW08$v+a,F00iMB|,_F00)!)=)?T2)221yJ$!1JjX-Lu2j:,1-1D4MN 2006*F00B3?XKFH=- FINANCE PERSPECTIVE?CR4WFJ0JA- 11 -L-1F21Jp,9L12_1V8-Jo10GEQl00)F00)08$,|JF00)*=0;j8ZY1yWJ1yLF2-UC,Q_*EA9j?+e7A1yAD_ChC,?*!L-1!=W192_0)*5$1=12_L-1EW,P5L|Jj+e44=M21y*F00o1,B3_VJF|J*;-F_Z.)44J,JEW 1.3-;*=44JXL9G?,5 37.1%44J,*08ChC*kl, 6ChC 37%-;*F00),;B3*K)G-J*)EW,A#!Q*F00,B344J,*F00;B39Z,6&!7-J)44J,*+OCOM= 1.3 2006u uyLN%LxC|c$xuvGB$xud2006:z 2005:zv=0 HN K CQ) HN K CQ)j+e 1493799.9 39.9 36.2 1067878.0 39.0 43.0=-pLt&827561.4 111.7 37.1 390887.3 14.0 6.944444(f170100.6 22.8 2.7 138483.0 16.2 2.8 151387.9 33.3 3.2 113598.2 48.4 5.3&5 89002.3 26.4 1.6 70427.9 24.4 2.0M2 88893.1 37.3 2.1 64723.4 37.6 2.5|+X15 65503.6 26.9 1.2 51598.7 28.5 1.6ZKkFP,K55471.9 83.6 2.1 30213.2 326.5 3.3+XL+, 53218.7 15.4 0.6 46127.3 35.3 1.7?CR4WFJ0JA- 12 -E 47954.1 54.2 1.4 31104.1 35.1 46.7kA 3963130.2 42.2 100 2786390.4 -25 100#Ct*66);B3Z,6B38# 13%)?H9jjFf)MJL+F4 7&fF+X,MfJf|+X151y;B3Z,6B38# 13%),jjFJ*,l1*F00G6AY#)F|F|J2j6=o1,B3)L-11J,8 20F4 90O-4#F0Z-()E,Lf!AJ1J,4:UEAo1H0;EQ,*vK0FK0,Y ”4jAJ1J,4:UFAJ1JX*l,&I6*F005X!Q*F00);B36TF21J,Y#0L$+J8#G6*1JF0*-Lu2jFCh1JFFwG#G(|3.3.1*F00o1,B3)L1J,KO.O.O-;*F00),;B36,8$1J*:w4#x,;L)08*ChC6GX-F00);B3Z,6&I?-p1J,K0Y);LZ,6&+L*F00jf,iMG6*1J,!F1J,F1J,-GC1J+X,-M&G&,JA-lN1JY#,JA6jf,iMFJ*1J:$hv;$hK0)8,Y#FMChC1J,kWEW*5,B3-()C6),;B3$91JiM!B356),B3F,F00)1JB3Ct-7H+AiF5C0,+XvF/B3)=),B3X0Z&O_1JN,XF0&O1J#B3H+59CEw,OF00)B3F/o17-1JB3|j,+O!F00),KOx7-V+O?-;F/o1_V7-15EK,OFE15&L$E.,o1#CB3|J5,+X3.3.2*F00o1,B3)=);B3)=jf,B3)-9FCh1J,EW-91JXLFA4#,4-pG?5ACt , X-LuChCq6U+,;L-9FCh1J,*kN-1*kl, 38 %*C5s,1J9 36X-1F4ChGG&_1, 18Z*=(|v-91J,a9 16Z 1v0M-9FCh1JF2-Lu2j#,7-Ea)*F00+X,CWEjF00),LG6-9FCh1JL#F:#,4EJ,FChfiMA-FCh4:U,L WWL9F*8:Us,+O1JCCJ-9FCh1JX*,+XF$a9Ct1JjFCh*,kCd1yF!AF4ChCt$6Ajf#kfQx1*618$F)(! 2006*F00,1=08$-LuChCLN?CR4WFJ0JA- 14 -L,1JLF)L-1*1J5,B36+OW3.4CRox*F00)L-1CRo,A-,F00!n+aLuF0077j*,+aCRoNCOC*G6,F00N+a9 92.5 7.5,6*F00o1,!QB3E0,LN)X0_*F00*.=O8*6_94-1 2003*F00F0. 2004*F00*,v4-1 2003*F0077F=CF0+a!,8$h,*F00*F00NDEWL-1-0p5A 2003L*F00F0j 589.75s ,9*F00)w;B3Z,6&1j 473.98s6*j 356.57s65-
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