The Study Of The Impact Of The Tax Reimbursement For The Export Of Forest Products

China's trade surplus in 2006 set a record of US$ 177.47 billion and foreign-exchangereserves went up to US$ 1066.3 billion. The trade volume of forest products was over US$ 47billion, shifting from huge trade deficit in the past to trade surplus. The macro-economicpolicy in China went through the trial of increasing pressures from currency appreciation,unbalance of structure, over investment and price fluctuation. With frequent occurrence of theevents of forest product tariff and non-tariff barriers, such technical and trade measures ascriterion, certification and quarantine appeared continuously. Under this circumstance, theexport-led growth strategy which had been implemented for several years in China waschanging. The tax reimbursement for export, taking as a trade control tool during a transitionperiod, exerted various influences on forest product trade.Based on systematic analyses of evolution process and theoretical principle of taxreimbursement for export of forest products, the researches focusing onmacro-intermediate-micro influences of tax reimbursement for export of forest products onforest product trade, seriousness of influence, sensitivity and mechanism were conducted,which was beneficial to accurate adjustment and control of forest products, consideration ofdifferent dependences of forest products on forest resources and further use of differential taxreimbursement policies on different forest products when the control tool of tax reimbursementfor export was used.The researches were conducted in the following areas. The theoretical principles andpractical experiences that should be followed in readjustment of tax reimbursement for exportof forest products were summarized based on an overall evaluation of current domestic andforeign research status quo; the experiences and measures that were of great value to thecurrent policy of tax reimbursement for export of forest products were refined based onanalysis of change and development of the policy of tax reimbursement for export of forestproducts; in accordance with theory of sustainable development of resource and economy andconcept and requirements of modern forest product trade, the mechanism of taxreimbursement for export that conformed to tax reform spirit and reality of China's forest product trade was put forward based on study of macro-intermediate-micro influences of taxreimbursement for export of forest products.New ideas brought forth in the paper were that the empirical analysis was conducted byusing data and charts; the macro-economic model concerning influence of tax reimbursementfor export on export volume was set up, and based on this, the economic model relating toinfluence of rate of tax reimbursement for export of forest products on export volume of forestproducts was also established; the sensitivity of tax reimbursement for export of forestproducts and concept of real tax reimbursement rate were proposed creatively; theclassification and analysis on output and import and export of forest products over the yearswere made, the influence of tax reimbursement for export on different forest products wasanalysed, the sensitivity of tax reimbursement for export with a good reference value wasobtained, which provided a scientific and analytical method and data for policy making.