The Empirical Study On The Influences Of The Export Tax Refund Polity To Export And Economic Growth In China

"Export Tax Refund" is a kind of tax incentive aiming to promote the competitiveness of one country' export and also is one of the major instruments used by the central government to carry out macroeconomic regulation and control. China's export tax refund system was firstly put into practice in 1985. Since then, it has been becoming an increasingly important part of the taxation system of our country, especially after the course of the constantly adjustment and reformation in 1994. It is proved that the past two more decades, since beginning to implement the export drawback policy in 1985, the export drawback has played a very important role in encouraging and expanding foreign exchange revenue, optimizing resource distribution, advancing enterprises to grow up and developing and spurring national economy. The policy of the export drawback has already become important means of export of most countries including our country to regulate the imports and exports. China's trade surplus increased rapidly over the last few years, and there is a serious disequilibrium in our international balance of payments, resulting in heightened trade frictions and pressure on the appreciation of the Renminbi. Reducing trade surplus and optimizing export structure needs to be solved urgently. The government adjusted the rate of export tax refund many times as an important fiscal policy, and it influences the export and economic growth every time.The papers closely integrate with the current domestic condition, through economic theory analysis and empirical research, China's export tax refund system in theory and practice a number of problems are addressed, focusing on analyzing the economic impact of the export tax refund policy and put forward suggestions to build China's excellent export tax refund system.This paper regards theoretical and empirical research of export tax refund .Firstly, it explains the basic principle followed in basic theory and export tax refund of export tax refund, which established the theoretical foundation for the analysis of exported return tax system. Secondly, it analyzes the economical effects of export tax refund from economic point of view and the policy of export tax refund adjusted in 2004. Third, development course and establishment of current exported return tax system of export tax refund of our country have carried on more comprehensive summary, analyze the background that the new policy issues first, then appraise to the effect of the new policy of export tax refund to firms, tax government and central and local finance. Analyze the subject problem that exported return tax system and choose five representative countries which have carried on the exhaustive analysis to its tax system and exported return tax system, have summarized the international experience of export tax refund, in the hope of being used by me. Fourth, the paper analyses the impact on GDP, export commodity structure and export trade mode of export tax refund. Particularly, analyze to the drawback of duties and volume of export, it is prominent and relevant to obtain the drawback of duties and volume of export. Fifth the problem that how to build the target export refund system of China built on the preceding analysis is discussed and the matching measures and strategies are put forward.