The Study Of The Export Tax Rebate Policy's Proploms Of China

Recently,Since the reform and opening-up policy, and the developing international trade, the policies of Public finance and tax played a great role gradually, especially the export tax rebate policy. But, at the same time, we must see that there are a lot of realistic problems in today's export tax rebate policy, which is not benefit for us to play the positive effect to our economy. The paper gives a systematic analyzing framework that helps to understand the export tax rebate policy from the macroscopy to microscopy.The paper discoveries there are the following five aspects problems of the export tax rebate policy.Firstly, form the Present condition of the foreign reserves it explains export tax rebate has been not to carry out in our country.Secondly, there is great pressure on the public finance of the central and local government.Thirdly, Because of encouraging export policy, a lot of export enterprises usually compact each other by the advantage of price only, but these products are seen dumping in many foreign countries and are frequently investigated by foreign government.Fourthly, the share mechanism of export tax rebate exist a lot of problems and there are many criminal activities of cheating out of tax rebates in export today. Finally, the exports of FDI enterprises take a great percentage in the export of our country, so a lot of export tax rebate give FDI enterprises.Based on the analysis above, the paper collects and concludes some dates to argue the view of it, using the methods of substantial and theoretical evidences.Through analyzing the today's export tax policy and pointing out the existing problems, the paper put forward a view of lowing gradually even canceling the export tax policy of china. The main contents and opinions are as follows:Part one is introduction. This part mainly put forward the view that the paper will study, and introduce the background and meaning of this choose, and the structure arrangement, the way of studying, innovations and shortages of this paper.Chapter one reviews the relevant literature of export tax rebate accomplished by researchers at domestic and overseas.In the second chapter, the author interprets the general theory analysis of export tax rebate. Including its definition, character, theory proof,significance in theory and practice, and so on.On the basis of data analysis in chapter there, the paper uses some evidences form the above five aspects to prove the view, which is to low gradually even cancel export tax rebate of china using the macroscopic attitudes, put forward in the front chapters.According to listing the preferential policies to the FDI enterprises when they come in China, chapter four explores that the difference of export tax rebate between domestic and FDI enterprises is contrary to the fair and competitive principle of market economy and the non- discriminative principle of WTO.Chapter five mainly discusses the possible results if we low gradually and cancel the policy of export tax rebate. It concludes two parts: the influence for export trade and export enterprises.Finally, the paper gives some conclusions and discussions on this problem because the view of the paper putting forward is not effected but need other policies to match with to realize.This paper attempts to make contributions in the following aspects:(1)The paper intends to break through the current researches that are confined with narrow analyzing perspectives and offers a more comprehensive perspective on the formation of the export tax rebate.(2)At present, the domestic relevant discussion and researches still rest on the general export enterprises. The paper views on the problems of export tax rebate in FDI enterprises, which is an innovation in the topic and research object.(3)The paper comprehensively explores the possible results if we low gradually and cancel the policy of export tax rebate. Also, there are some shortages in the paper. Firstly, the export tax rebate is very important and practical project, and it includes international trade, public finance and tax revenue. So the author has limited knowledge on these specialties. Secondly, there are not enough dates that makes the research become harder. Finally, Because of lacking the dates of the influences of foreign country, so the paper cannot give some policy suggestions.