On The Change Of Refunding Export-Taxes And Its Effects On The Development Of Guizhou Foreign Trade

The refunding Export-Taxes refers to a policy which is favorable for businesses and according to the related law of taxes, the tax bureau will refund a certain amount of taxes of the commodities which are reported to the customs and to be exported, and the refund of the taxes includes the collected indirect taxes of domestic value-added taxes, excises during the process of manufacturing and exchanging of the commodities.As a financial and export encouragement policy, the Refunding Export-Taxes policy accords with the measure of export encouragement of WTO and improves the Foreign Trade as well. So it was applied by many member countries of WTO.The Refunding Export-Taxes Policy is a formal economic policy, it affects much on the development of National economy and local economy as well, it affects the employment and the Credit standing of the government. Because it's hard for the national finance to bear the heavy burden of the Refunding Export-Taxes. The Refunding Export-taxes was revised for the 5th time in Oct., 2003. Under the circumstances, this essay takes one of the most representative Provinces in Western China - GuiZhou as the object for analysis, then analyzes relationship and the effects between the change of Refunding Export-Taxes and its effects on the development of Guizhou Foreign...