The Stimulation Effects On China's Foreign Trade By The Export Tax Rebate

China resumed export tax rebate policy from 1985, its implementation played a significant role to enhance our international competitiveness, expand exports, increase employment, to ensure balance of international payments, promote sus-tained, rapid and healthy development of the national economy. For the past few years as China's export tax rebate policy adjustment, foreign trade structure, with corresponding changes have taken place. However, the export tax rebate policy on how to promote foreign trade promotion role, both in theory and practice, there are many issues worth noting. In this paper, China's reform and opening up of trade policy, especially the export tax rebate policy changes, for the trade impact of structural adjustment and trade conducted in-depth analysis.This thesis adopts the comparison analytic method, comparatively analyze the new tax refund policy implementation before and after, and analyze the trade structure change, to study the influence of tax refund policy expert on trade structure. I utilized concrete cases to analyze how can tax refund policy has the influence on trade structure.This thesis is divided into five chapters, the first chapter analyzes the back-ground of the topic about the influence of tax refund policy on trade structure opti-mization and present research of the research domestically and overseas, thus pro-motes the question, then estimate research technique and the innovation spot. The second chapter focus on the background of tax refund policy theory, the economic analysis and the tax principle basis, summarizes the evolution process of our tax refund policy, and refers to the main national tax refund policies to propose the re-lated mentality. The third chapter proposes the classification of the trade structure, analyzes our trade structure situation and the existed questions. The fourth chapter divides into two aspects, has analyzed the influence of the tax refund policy sepa-rately on the trade commodity structure, the method structure, the regional structure and the entity structure.The fifth chapter bases on the research of fourth chapter, explores the adjustment direction of tax refund policy, and analyzes how to establish the goal of the trade structure optimization, finally proposed corresponding policy suggestion.This thesis has studied the following three questions with:(1) the relationship between the trade commodity structure level and tax refund policy adjustments; (2) the relation between processing trade's excessively high proportion and the direction of the tax refund policy; (3) the question of unbalanced trade development in East and West regions of China.This thesis proposes the trade structure optimization goal in the research, elaborated specifically the influences of tax refund policy to the trade structure opti-mization and the structure of utilizing foreign capital, has explored the effective way to balance the trade development in East and West region of China, and to overcome the "Ma Tai" effect caused by present tax refund policy. Paper concludes with the use of political and optimizes the trade structure of export tax rebate proposal.