A Study On Tax-refund Of China

The tax-refund is a policy system to strengthen the competitive power of price of the commodities, to make the export commodities participate in competition of international market by reducing remitting the taxes, which is carried out by nation revenue department which returns exporters the indirect tax included in the goods.As an item of encouragement policies of export, the tax-refund is improving the international competitiveness of the products. The tax-refund have the characteristics of regulating the function one-waylay and adapting to control. Further, on the cognition of the export tax-refund, we emphasize it is a kind of international current method instead of some special preferential tax.,it was proved that the past 23 years, since beginning to implement the tax-refund policy in 1985, the export tax-refund has played a very important role in encouraging and expanding foreign exchange revenue, optimizing resource distribution, advancing enterprises to grow up and developing and spurring national economy. The policy of the tax-refund has already become important means of export of most countries including our country to regulate the imports and exports. On increasingly fierce international competition, we should research influence of the tax-refund policy to economy and trade, substantiating this policy constantly, exerting to make its function greater. At the same time my practice in the tax-refund policy of my company still faces a lot of important issues: how to speed up the enterprise receiving timely tax refund; the rate of tax-refund is reduced,enterprises export profits to drop, export enthusiasm is attacked, The national or local expenditure was received wide dispute; still there area lot of shortcomings in the management system and operation procedure of the export tax-refund, these questions restrict the function of export tax-refund of our country performing normally, which need comprehensive research to be solved urgently.This text analyzes the current situation of trade policy of the export tax-refund of our country and problem of company existing problem. First, discuss the relevant basic theories of the export tax-refund policy, then introduce the development history of the export tax-refund of our country and current operational situation in the company, then analyze the international experience of the export tax-refund that can be used for reference to,make the international comparison. Finally, put forward corresponding perfect measure and actualizing tactics to new export tax-refund policy of company.