Study Of Export Rebate In China

The dissertation is proposed under such backgrounds as follows: First, the international competitiveness needs urgently to be improved after China acceding to WTO; Second, as a financial incentive measure, export rebate policy has being adopted by many countries of WTO, and it has unique predominance as compared with the other export incentives; Third, the existing export rebate system is not perfect, and it has many serious problems needing urgently to be solved. The dissertation tries to analyze and evaluate the effect of the implementation of export rebate policy in China, and uses successful experiences of implementation of export rebate of foreign countries as a reference for perfecting export rebate system of China. The dissertation' s frame is as follows:Part I: Study of Basic Theory of Export RebateThis part is divided into six sections. They are respectively the concept of export rebate, the basic principal of export rebate, the export rebate system of China, the basic policy of export rebate in China, the scope of corporations and goods in China. The concept of export rebate is the main section. Export rebate is a taxation system. International trade is the transnational flow of goods and services, and based on double tax jurisdiction, the export and import countries will both levy a tax on it inevitably, which can result in a double tax. To solve the problem of double tax, the export country must refund the export tax as a result of promoting foreign trade.Part II: The Relationship between Export Rebate Policy and National Economy and Foreign Trade.This part is divided into two sections. Section one is the relationship between export rebate and national economy. Section two is the relationship between export rebate and foreign trade. This section includes the relationship between export rebate and export growth, and the structure of export products, and trade mode. Simply speaking, export rebate redounds to promoting export growth and improving the structure of export products in China. And it influences trade mode of China. Export rebate has been an important lever to adjust national economy, and increasingly promotes the development of national economy.Part III: The History of China Export RebateThis part is divided into two sections. Section one is the history of China export rebate. Section two is the establishment and development of China existing export rebate system. China existing export rebate was established in 1985. There are four stages before 1985 as follows: Export rebate policy of initial stages of the People' s Republic of China; Export rebate policy after accomplishment of socialist transformation; Exportrebate policy in seventies; Export rebate policy from the third time of the eleventh plenary meeting of the Communist Party of China to 1983. After 1985, the existing export rebate system has been adjusted for many times, and the newly adjustment is in 13th, October 2003. The reform is called 'new policy of export rebate' , and it is implemented in 1st, January 2004.Part IV: The Effect Analysis of China Export Rebate Policy Reformation in 2004This part mainly analyzes the backgrounds, contents, characteristics and significances of the reformation in 2004, and includes macro and micro effects of the reformation, and responses of many industries. Generally speaking, the reformation reasons are domestic and international. The domestic reason is that the problem of arrears in export rebate is so serious that the burden of central finance is very heavy. The international reason is the appreciation pressure of RMB. The reformation contents are mainly the structural adjustment of export rebate rate and improvement of the mechanism of bearing the burden together. So the influences of this reformation are divided into three parts: on central government, on local government and on enterprises.Part V: The Problems of China Existing Export Rebate Policy This part is divided into two sections. Section one is the developments of foreign trade in one year that new export rebate policy has been implemented. And this section analyzes the reasons of such developments. Section two is the problems of China existing export rebate policy. This is the basis of next part' s countermeasures. Generally speaking, new export rebate policy can' t debase export growth. Instead, it promotes foreign trade growth. The reasons are various, indeed. One of the most important reasons is that the problem of arrears in export rebate was settled completely, so that enterprises' fund embarrassment was improved greatly. The dissertation sums up the analysis of the problems of China existing export rebate policy in theory circles. There are such standpoints as: Export rebate policy changes too frequently; Export rebate rate is not harmony with levy rate; Administration of export rebate is not perfect, etc.Part VI: International Experiences In Export Rebate This part is the conclusion of the dissertation that is divided into two sections. Section one is the main contents of international existing export rebate. Section two is the perfect countermeasures on the basis of international experiences. Six representational counties are chosen, which tax system and the export rebate system are fully analyzed. The perfect countermeasures are put forward in conclusion: The reform of the value-added tax (VAT) system, the optimization of the rebate fiscal burden; The development of levy scope, the scientific setting of the rebate rate; High-efficient administrative system and the unificationof the administrative measure of the export rebate; The striking to the export tax cheat should be strengthened, and the strengthen of the administration of the export rebate, keep export rebate policy steady and harmony.