Correlative Analysis Of Tax Rebate And Foreign Trade

This paper elaborates the internal mechanism of tax rebate from the following three aspects: its rationality, its contribution to foreign trade volume and its effect on foreign trade frame, and conducts a comparative analysis of the tax rebate policies enforced in the past few years among which 1994 was set as a dividing line. On the basis of the above comparative analysis, the author has explored further the problems arousing from the current tax rebate policy, such as the big gap of the policy, the disunity of refunding and levying tax rate, lag of the managerial skills, barriers for upgrade of export commodity structure, etc. Based on the survey and arrangement of the export data from 1985-2005, an empirical study has been carried on to testify the relevance between tax rebate and foreign trade volume as well as foreign trade frame, and has proved that the enforcement of refunding tax on the export goods promote the export volume and also have deep influence on optimization of export commodity structure, adjustment of export regions structure and change of international trade mode. Meanwhile, the author proposes some suggestions for perfecting the tax rebate policy on the basis of the above empirical analysis.