The Adjusment And Consummation Of The Export Tax Return Policy

It has been twenty years since the export tax return established in 1985. It has played an important of our foreign trade since the policy has carried out and it will be consummate after the adjustment and reform step by step. The reform of the export tax return system in 2004 has already especially remarkable achievements. The big power and the wide influence of this reform is never heard before. This article thoroughly analyzes the reasons, contents and the problems of this reform . also this article mentions some successful measures of the export tax return policy and offers some constructive suggestions to solve the problems.This paper mainly consists of four chapters.Firstly chapter introduces the meanings, principles, basic, elements mode and operations of the reform .explains the significance of policy that carried out in our country. At the same time , it introduces the system in these countries is relatively perfect, and has achieved abundant experiences. I hope this article will be useful for management progress in our country.Secondly chapter analysis the reason why the reform of the export tax return system is unable to adapt the current situation of trade and the economic development. Recently this circumstance represents the lack of financing. This chapter gives some details about the content and functions in five parts.Thirdly chapter analyzes the existing problems of the actual policy. The problems include the policy itself, the circulating system , the defraud of tax and the practical problems followed.Fourthly the chapter discusses the details of the export tax return policy . and it puts forward the methods of consolidating the export tax return , practicing the "the tax free,credit and return " .