The Research Of Chinese Export Duty Rebate System

China's export duty rebate system was firstly put into practice in 1985. After that, it became an increasingly important part of the taxation system of our country in the course of the constantly adjustment and reformation since 1994. Closely based on China's reality, this thesis researches the theory and existing problems in the practice of Chinese export duty system.The thesis mainly constructed by two parts. One is that the rule of export duty rebate system should be changed from the "absolutely export duty rebate" to the "discrimination export duty rebate". In this part, firstly, the thesis analyzed that the "absolutely export duty rebate" neither match China's true situation nor have the theoretic basis. Secondly, based on the analysis of bi-direction adjustment function and the substitution effect in the export duty rebate system, the thesis proposed the theoretic bases of "discrimination export duty rebate" and demonstrated it by the true data. Finally, the reason why the export duty rebate rate changed frequently was the shortage of finance. That's the same in the owing of export duty rebate. Instead of the superficial cause of the limit budget, the key factor was because of the financial shortage in the owing of export duty rebate.The other is that the thesis proposed the method to solve the financial shortage in the export duty rebate. The general method in the other countries is "levy customs to meet export duty rebate", but this do not match the taxation structure in China. Based on the taxation distribution theory, the income taxation rule of public production theory and the financial income dividing theory, the thesis proposed that the idea of "burden mechanism irrationality" has some rationality in the short term. The thesis validated the feasibility of the local burden export duty rebate mechanism by the statistical analysis and proposed that the effect will be much better by adjusting the one taxation burden rate. In the long term, the thesis proposed that the "sharing mechanism irrationality" was the ultimate cause of the financial shortage in the export duty rebate.Based on studying volumes of the export duty rebate articles and the advanced international experiences, the thesis also systematically generalized the operational norm on the impose management and supervision in the export duty rebate of our country.