The Research Of The Impact Of Tax Rebate On The International Competence Of Wood Furniture Industry

Our country has implemented the policy of refunding export taxes since 1985, after 25 years, this policy has been become a complicated system. Especially after the finance crisis in 2008, there was another big range adjustment. From August 1st 2008 to April,2009, there are 6 times notification to increase the tax rebate. There is another change in June 22ed 2010 to cancel the steel, medicine, chemical products, nonferrous metals', etc product's tax rebate. This frequent changes cause lots of attention from researcher to this policy.However, most studies simply concentrate the relationship's study between the tax rebate's quantity and the export quantity. The method is also some simplified regression. The essence of this policy is rarely been discussed. Meanwhile most studies'results are paramount different even though use the same method.So, it is necessary to analyze the relationship between the tax rebate and the furniture's industry's competence. It is also the emphasis in this paper. This essay points out that tax rebate is do a tax subsidies, and it is not a neutral reflection of the tax through the analysis of the essence of the tax. Meantime, this essay uses the value chain and kinds of index to analyze the relationship between the tax rebate and the wood furniture's industry from both quantitative-analysis and qualitative analysis level.