The Research Of Export Refund System Reform In China

"Export Refund'is a kind of tax incenfive aiming to promote the competitiveness of one country's export and also is one of the major instruments used by the central government to carry out macroeconomic regulation and control. Therefore, to establish and carry out a scientific,reasonable and effective export refund policy is of great importance for the rapid and sound economic and social development at present and also in the future. The papers closely integrate with the current domestic condition, China's export tax refund system in theory and practice a number of problems are addressed, focusing on analyzing the economic impact of the export tax refund policy and put forward suggestions to build China's excellent export tax refund system.