Analyze China's Export Tax Rebate And Study Its Mechanism

China's export tax rebate system was firstly put into practice in 1985. Since then, it has been becoming an increasingly important part of the taxation system of our country, especially after the course of the constantly adjustment and reformation in 1994. In addition, the agreement of WTO stipulates that the volume of export tax rebate is not Export Subsidy as long as it doesn't exceed the taxation. Also, we should recognize that economic policy is changing and consistently perfected with economic circumstance and requirement. After China's entry into WTO, China has to adhere to and perfect the policy of export tax rebate. The papers closely integrate with the current domestic condition, through economic theory analysis and empirical research , China's export tax rebate system in theory and practice a number of problems are addressed, focusing on analyzing the economic impact of the export tax rebate policy and put forward suggestions to build China's excellent export tax rebate system. The writing framework is as follows:This research regards theoretical research of export tax rebate as the basic point , first of all , have explained the basic principle followed in basic theory and export tax rebate of export tax rebate, have established the theoretical foundation for the analysis of exported return tax system. Secondly,have analyzed the impact on gross domestic product , export commodities structure and export trade way of export tax rebate. Particularly,analyze to the drawback of duties and volume of export , it is prominent and relevant to obtain the drawback of duties and volume of export, then analyze the multiplier effect produced to gross domestic product in increase of net export with Keynes' foreign trade multiplier theory. Then explained the inherent mechanism that export tax rebate promoted the structure of the export commodities to optimize and analyzed the impact on trade way of export tax rebate, in order to discuss effects produced offered theory support after the new policy of export tax rebate of 2004 was implemented. Third, development course and establishment of current exported return tax system of export tax rebate of our country have carried on more comprehensive summary,have analyzed the development trend of exported return tax system. Fourth, has explained adjustment and economics of the export tax rebate policy of our country of 2004 influence and analyze. Have analyzed the background that the new policy issues first , then appraise to the effect of the new policy of export tax rebate from two aspects of macroscopic and microcosmic, because this adjustment is the structural adjustment, choose four influencing greater , representative trade to analyze in microcosmic. The fifth, analyze the subject problem that exported return tax system exists , explain from two respects, first, the problem that exported return tax system has been existing all the time , second, the new problem appearing in the export tax rebate new policy operation course, it is mainly some negative effects that new...