Research On The Current Situation And Trend Of Export Drawback System In China

Export drawback system, as a financial incentive mechanism of export, is a current tax policy with extensive application in many countries and regions around the world. Not merely many questions exist in the course of implementing in the export drawback policy, but also there are greater disputes in theory, so the reform orientation of export drawback system becomes a hot proposition of domestic academia at present.As regards the question about the nature determination of the export drawback theory, this text maintains that China should jump out the convention of probe in terms of "principle of the neutral tax revenue" , and that should aim at realizing the government's set long-term economic strategic objective, mainly that of foreign trade policy. If the current export tax rebate policy helps to realize the goal of this policy, its nature can be determined as the export drawback policy of "accordance type" ; Other wise, its nature can be determined as the export drawback policy of "deviation type" .Through a general survey of 20 years' implementation of this system, which had gone through significant adjustments and changes for several times, the efficiency of the policy is very obvious, but problems to be solved urgently are very outstanding. The appraisal of its efficiency can be launched from two main respects: First , according to the function of export drawback system to export trade. Since China' s reform and opening-up, it is extremely swift and violent that the foreign export of our country increases, and the export drawback policy has irreplaceable function in keeping the export of our country increasing steadily; Second, function is watched to optimizing the structure of export products from export drawback. It is very obvious that the country slopes to the drawback of the industrial manufactured goods of deep processing, which has promoted the foreign trade enterprises to transform progressively to deep processing, high value added products in the export products, consequently creates the first chance for economic growth. The author summarizes problems to be solved urgently in two main respects: drawback of tax and export. In the respect of "export", there exist such problems as the development of the export enterprises of our country rely greatly on export drawback, the policy changes are too frequent and the rate of export drawback is on the low side; In the respect of "drawback of tax" , there exist a great deal of problems such as financial inability , serious tax defrauding. With reference to historical experience and analysis of causes and effects of formation of above-mentioned problems, the thesisputs forward countermeasures and solutions.In practice, the current export drawback system is chosen following with the consistent policy in foreign trade of our country, namely the export drawback system "in accordance with" "Go-Out Policy" , on the basis neither of the cavity theory out of contact with reality, nor of narrow department interests, but of full investigation of real international competitiveness of every industry in our country. Therefore, the future development trend of export drawback system is closely linked with trend of the "Go-Out policy" . Through deep analysis, this thesis thinks: The "Go-Out policy " has not yet reached its anticipated goal so far, China should not merely continue pursuing this strategy, but also regard it as the trade policy to be followed for a long time. As a concrete measure of the "Go-Out policy" , the export drawback policy ought to be insisted on in order to give full play to its basic function of encouraging export better. In discussion of the development trend of export drawback in terms of function of trade tax system, the conclusion of this text is: export drawback system has neither come under concessionary " pressure " from WTO regulations as the tariff, nor difficult to operate with " normality " because of its own characteristics as antidumping tax. Accordingly, so long as the measure of drawback is apt, the financial resources are arranged rationally, export drawback system can unquestionably give lasting and steady play to the function of industry protection under WTO condition.