The Export Drawback System Of China Transition Problem And Countermeasure

Export drawback system, as a financial incentive mechanism of export, is a current tax policy with extensive application in many countries and regions around the world. Not merely many questions exist in the course of implementing in the export drawback policy, but also there are greater disputes in theory, so the reform orientation of export drawback system becomes a hot proposition of domestic academia at present.Our state has drawn up and adopted tax rebate for exports policy completely since 1985, passing by the multifarious adjustment stage and the complicated alteration stage. In October of 2003 and August of 2005, our state government carries on the new reform to this policy again. With the development of china foreign trade, exported goods and exporting enterprises will continually increase,the policy of export tax rebate will also become more and more importance,so,it is necessary to adjust it now. Starting current status of china export tax rebate system,and considering the theory of export tax rebate and international experience, this paper try to find out a solution to solve problems existing in current system of export tax rebate.Owing to theoretically controversy and practice perplexity, based on the present situation of export drawback system, this article, with help of analyzing disciplines, such as empirical analysis, theoretical deduction method, comparison analysis and inductive method, are utilized to analyze the export drawback system theory of the transition and the problems during the course of the export rebate .And considering the theory of export tax rebate and international experience, this paper try to find out a solution to solve problems existing in current system of export tax rebate.This research is based on the theoretic study of export rebate, First, through the analysis of General Theory Analysis of Export Tax Rebate, which established a good basis for the construction of the target export rebate system; Second, the developing course and status quo of the export rebate in China is analyzed comprehensively; Third, the empirical analysis of export and drawback system-effect. 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. the financial revenue and expenditure effect and the industrial policy effect of the export rebate policy is simulated, the main problems in the practice of the export rebate and cause of formation are found; Forth, tow representational counties are chosen, their tax system and the export rebate system are analyzed, then the international experience of the export rebate is summarized; Fifth, the problem that how to build the target export rebate system of China built on the preceding analysis is discussed and the matching measures and strategies are put forward.Through a general survey of 20 years'implementation of this system, which had gone through significant adjustments and changes for several times, the efficiency of the policy is very obvious, but problems to be solved urgently are very outstanding. In practice, the current export drawback system is chosen following with the consistent policy in foreign trade of our country, namely the export drawback system"in accordance with""Go-Out Policy", on the basis neither of the cavity theory out of contact with reality, nor of narrow department interests, but of full investigation of real international competitiveness of every industry in our country.At last, the matching reform approaches and measures are put forward on the basis of the establishment of the target export rebate system: From the development direction of the export drawback system, the new rebate burden system—"First Rebate Then Share"between central and local governments should be further improved, and the taxation homeostatic mechanism of the interaction between import and export trade should be founded in china. From the part of the outer environment, the law system of export rebate needs to be established and perfected, the striking to the export tax cheat should be strengthened, the informatization level of the rebate administration should be improved continuously and the export procedure should be simplified, the partition of authority and responsibility of the functional department during the course of the rebate administration, optimizing structure of foreign trade and the fair and competitive environment should be determined.