The Effect And Policy Options Analysis Of China's Export Tax Rebates

After China's accession to the WTO, the international trade situation is not optimistic. The international competitiveness of export products is poor, China's export products abroad continued face the anti-dumping investigation; at the same times domestic energy and environmental crises are worsening which expose fully the China's backward industrial structure .Along with the deepening reform and opening up of China's foreign trade, fiscal policy became more and more important, the role of the export tax rebate policy play to regulate the export structure and size, so how to use reasonable policies to encourage exports to improve the inter- national competitiveness of China's export products and maintain long-term sustainable development has become an urgent problems.This paper first focuses on the meaning of the export tax rebate theoretical definition and tries to know the export tax rebate theory. After in-depth analysis of the nature of the export tax rebate policy and its various objective constraints of formulation and adjustment, theoretically demonstrates the export tax rebate policy formulation and adjustment should adapt to its local conditions, so could not pursuit one-sided complete tax rebate. However, the export tax rebate policy still has more advantages than other export incentives, its bound to become an important tool of China's current and the future macro-control.Then it recalls the changes in China's export tax rebate policy and its historical reasons, then focus the new stage of the export tax rebate policy and its macro and micro effects. Macro adjustment of the export tax rebate policy impact directly to the export structure and the volume, but also changed the central and local governments and the local government's financial burden of the tax rebates, the export rebates have positive and negative effects to micro-enterprises. In view of the existing literature study focuses their attention on China's export tax rebate adjustment of the developed coastal regions, in this paper, particularly choose the non-coastal areas of Yunnan Province to study the impact of the export tax rebate policies.The writing purpose of this paper is to construct suitable export tax rebate policy for the actual situation in China. Its must be in-depth analysis the existing troubles of the current system, the paper will focus on analyzing China's export tax rebate policy and the reasons for the troubles, specifically give the right direction for China's export tax rebate policy options.