The Impact of Export Tax Rebates on Industrial Upgrading: A Literature Review
DOI:
https://doi.org/10.54097/vs8wgc51Keywords:
Industrial upgrading, Export tax rebate, Differentiated export tax rebateAbstract
As China's economy gradually shifts towards a stage of high-quality development, issues such as insufficient demand and overcapacity are becoming increasingly prominent. The development model of extensive economy is no longer sustainable, and the economic operation is facing huge risks and challenges. The adjustment and upgrading of industrial structure has become an inevitable choice. In this context, the export tax rebate policy, as one of the important means to promote foreign trade and industrial upgrading, not only has significant practical value for in-depth exploration and analysis, but also has profound significance for guiding future policy formulation and practice. This article aims to systematically integrate and extract existing research results, deepen the understanding of the mechanism and impact of China's export tax rebate policy in promoting industrial upgrading, and provide some research clues for further research by domestic and foreign scholars.
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