Research On The Optimal Activity Of Government Under Export Tax Refund Policy

Tax Refund, as a permitted policy by the WTO, has been widely used all around the world. It largely increases the international competitiveness for domestic products by making the native products enter the foreign market. Tax Refund Policy has been playing a very important role in stimulating the export of our country as well as pushing the development of our economy. Furthermore, The Policy has a great influence on the sections such as the employment situation, industry structure and regional development. Proper application of the policy will benefit the country a lot.After summarizing the theory on Export Tax Refund and looking back the policy in our country, this paper states how the government could optimize activities to increase the welfare of the whole country in terms of export, industry structure, effects of fiscal income, the structure of international market and so on. The paper puts forward the concept of optimal rate of export tax refund as the reference for the government to make the further practical policy .Finally, comprehensive suggestions is presented.