Study On The Influence Of Export Drawback System To Our Country

Export drawback refers to a country act according to its law of tax revenue, return the tax money to the exportation enterprises, who' s export comodity has already declared leaves the country. The tax money includes the value added tax or the indirect tax be on move as the excise, which had already been paid by the enterprises in various links of produces and circulates before the exportation. The country use this policy to put forth the commodity by not to contain the tax to enter the international market, thus promotes its foreign export trade, at the same time, adjust and control economy movement procedure.In the near ten years, export drawback system, which starts in 1950, play an important role in promoting economy of our country and stimulating the growth of China's export. But, there are also many problems.In paticular, the arrears in export drawback cause the very major difficulty to our country's financial policy implementation continuously. From the very beginning of 2004, to solve the serious problem of arrears in export drawback, China comes up with the new reform project called"no new arrears, repay the old arrears, improve the mechanism, and bear the burden together". This project is called"new policy in export drawback". The reform of the export drawback system has been carried out formore than two years, unlike what many economic scholars had supposed , it causes very little negative influence to foreign trade of our country as a whole. However, it brings great change: promoting economy of our country, improving the structure of export products, advancing the competitive advantage of enterprises, and alleviating the pressure of appreciation of RMB. Therefore ,the influence of export drawback system has become a very intersting and important topic for study.Starting from this, first, I made the comparative analysis about the export drawback system between our country and some foreign countries. Second, in the analysis of the influence about the reform of the export drawback system, I proposed that, the export drawback system which can alleviat the pressure of appreciation of RMB, cannot be regarded as a long-run poliscy because of its inner instability. In this paper, I also try to find the relationship between the export drawback and export. Third, in the study of the "new policy in export drawback", which starts in 2004, the relations between the reduction of the rate of the export drawback and anti- dumping as well as technological barrier was analysed emphatically . Combining the new problems that this reform has met, this article discussed related reform measures of our country and the methods that different enterprises should carry on in a short time and in the long run.In this paper, in my opinion, the export drawback systemshould keep the neutral taxation principle. At present time , our long — term policy in foreign trade is to implement" step out from China" strategy. Therefore, export drawback system must serve this strategy and must be formulated and adjusted under the economic globlization background after china' s entry to WTO.