A Study On The Current Issues Of Export Refund In China

Export refund has been an important part of our tax system since established in 1985, and then the institution has been adjusted for many times. The export refund institution has made great contribution on export and economic growth of China. It has been improved along with the reformation of the tax system, foreign trade and the market economy. However, the active effect can't exert completely for some causations, how to manage it and what is its position became the focus of the attention. This dissertation generalizes the existing problem basing the situation of our country.The dissertation mainly analyzes four aspects. Firstly, introduces the theory, the basis of actualize and the mode chosen. Secondly, introduces the courses of the innovation, appraises the current reform and brings forward the mostly problems. Again, anatomies the deep-seated causations. Finally, makes suggestions according our country's practice.