Effect Analysis And Suggestions Of Perfecting For Policy Of Chinese Tax Rebate For Exports

Tax Rebate for exports means to send back the value added tax and excise that the corporation has paid in the domestic production and circulation taches when exporting the product. It is an important content of the national encouraging export policy. It is also taking an prominent function in the foreign trade development.See from the point of a fair trade, according to international recognized principle for fair revenue, a country should only collect tax from the domestic consumer, and shouldn't collect tax from the consumer outward the country, that is to say, it shouldn't pass on the revenue burden to the foreign consumer, practicing the revenue exportation policy. The WTO rules definitely in Subsidy and Anti- subsidies Negotiate: The amount of Export goods tax rebate (exemption) as long as not exceeding the indirect tax that have already collected or should collect, is not export subsidy and will meet the provision of WTO completely. The economic policy should perfect and transform along with economic environment and economic request. After China join the WTO, the WTO relevant item requests China as one of signatory state to persist and perfect tax rebate for exports policy.Currently, our country's tax rebate for exports policy exists a great deal of problems in the fulfillment, in the theories field there are upgrading continuously controversy concerning to cancel or to reserve the policy. Owing to theoretically controversy and practice perplexity, this thesis try to research some problems such as should or shouldn't implement tax rebate for exports, how to understand the present problem and how to perfect the policy.Our state has drawn up and adopted tax rebate for exports policy completely since 1985, passing by the multifarious adjustment stage and the complicated alteration stage. In October of 2003 and August of 2005, our state government carries on the new reform to this policy again.This thesis is discussing the basic theories of tax rebate for exports policy systematically, relatively analyzing the policy of international, synopsis research our Tax Rebate for exports development history, and analyses the influence factor and realistic problems of tax rebate for export policy, ultimately exert effort to put forward the related suggestions on our country strategic tax rebate for exports policy.