Theoretical Analysis And Emprical Study On The Practice Of Export Rebate In China

The research is proposed under the background as following: First, the international trade situation of China after entry into WTO is serious, the international competitiveness of export products needs urgently to be improved; Second, How to improve the international competitiveness of export products with the proper export incentives policy should be considered seriously; Third, the export rebate has unique predominance as compared with the other export incentives; Forth, the existing export rebate system is not perfect, It has many serious problems needing urgently to be solved; Fifth, the theoretic study of the export rebate needs to be strengthened. So, this research has significant meanings in both theory and reality.This research is based on the theoretic study of export rebate, First, through the establishment of conception model of the export rebate behavior on the state level and the enterprise level, the influencing factors of the export refund behavior of the state and enterprise are found, which established a good basis for the construction of the target export rebate system; Second, the developing course and status quo of the export rebate in China is analyzed comprehensively, the main problems in the practice of the export rebate and cause of formation are found; Third, seven representational counties are chosen, their tax system and the export rebate system are analyzed, Additionally, the case of the international trade dispute about the export rebate is discussed, then the international experience of the export rebate is summarized; Forth, the active mechanism of the export rebate to the economical system is analyzed, the theoretic structure of the function cost of the export rebate is established and the economic effect of the export rebate policy is simulated; Fifth, the problem that how to build the target export rebate system of China built on the preceding analysis is discussed and the matching measures and strategies are put forward.It is shown that the target export rebate system should be established through five facets: the reform of the value-added tax (VAT) system, the setting of the rebate rate, the unification of the administrative measure of the export rebate, the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate, which can ultimately acquire the least rebate cost and the maximum rebate benefit .To be detail, First, the existing VAT system should be reformed, the VAT system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened, which can establish a good basis for the optimization of the export rebate system; Second, after considering the national and international practical situation comprehensively, the suitable rebate rate which is combined "neutral and different" should be chosen, and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be established; Third, with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate, the existing two kinds of administrative measures should be gradually transited to the single measure-" Exemption, Credit and Rebate "; Forth, the existing sharing measure of VAT should be innovated, the new rebate burden system- " First Rebate Then Share" should be built; Fifth, a set of stimulationand restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively.At last, the matching reform approaches and measures are put forward on the basis of the establishment of the target export rebate system: From the part of enterprises, on the one hand, their administrative level needs to be improved continuously to ensure the maximum of the rebate benefit, on the other hand, the technique content and quality level of their export products should be improved to strengthen their international competitiveness fu...