关键词: 服务贸易, 出口退税, 动态CGE模型

Abstract: The service trade export tax rebate policy has impacts on the reduction of the service trade deficit and the improvement of international competitiveness. In order to explore the optimization method of China’s service trade export tax rebate policy and its influence on the international competitiveness of service trade, the article constructs a dynamic computable general equilibrium model of China’s service trade export tax rebate(ET-DCGE). For the industries of construction service, tourism, finance consulting and other service, it designs a simulation plan for export tax rebate policy optimization including zero tax rate, transition from tax exemption to zero tax rate, and adding tax rebate rate grades. The results show that under the full implementation of the zero tax rate policy, the degree of reduction in the trade deficit of the service industry and the improvement of the industry’s international competitiveness would be the highest.

Key words: service trade, export tax rebates, dynamic CGE model