A Study On The Tax Rebate Policy Of Our Country

Tax rebate policy is an important component for a country`s taxation system.Tax rebate for export products is accordance with WTO rule. It is also a commonpractice for every country in the world. In 1950's , there was yet practice of taxrebate policy in our country and the policy had already been implemented formallyin 1985. Through more than 20 year's development, a set of maturated export taxrebate policy system suitable to china's actual conditions has already beenestablished in China. But, owing to the imperfcetness of the value-added taxationsystem and many other causes, there are still many problems in the tax rebatepolicy in our country and they demand prompt solutions. According to therequirement of "reforming the tax rebate system" put forward in Decision of theCentral Committee of the Chinese Communist Party concerning the problemsabout perfecting socialist market economic system made in October, 2003, theState Council had reformed the existing tax rebate mechanism in 2003. Just underthis background, I decide to do some researches on ours tax rebate policy in thisthesis.The article is classified into four chapters in total. In chapter 1, two typicalviewpoints concerning export tax rebate policy, as well as the research content andframe, are briefly introduced . In chapter 2, the basic concept, the idea ,theorigin ,the gist and the principle are discussed . Through the introduction and thecomparing analysis of tax rebate policy implemented by the typical countries, wehave got four apocalypses for perfecting our tax rebate policy. In chapter 3, thehistoric evolution, the current situation and the problems about our tax rebatepolicy are introduced , the causes of the problems are also analyzed in this chapter.In chapter 4, some measures and suggestions for perfecting our tax rebate policyare put forward from aspects of legal system construction, tax-rebate manner, thefinancial source for tax rebate and the comprehensive management to deal with taxrebate cheating.In addition, with help of analyzing disciplines, such as literature study,comprehensive data analysis and comparison analysis, following viewpoints areput forward: 1. the current tax rebate policy is basically in line with the situationof our country;2. owing to the causes from the system and the mechanism, thecurrent tax rebate policy still has many defects;3. to perfect our tax rebate policywe have still a long way to go.