The Study On The Policy Of Tax Rebate For The Export Of Textile And Apparel

China's export tax rebate system,as the main means of China's macroeconomic regulation and control,is the essential component of China's tax system.It plays a vital role in promoting China's foreign trade,stimulating the domestic economy and improving the foreign trade system. The textile industry is the major economy industry of China.In 2007,the textile and apparel export volume totaled over US $1,600 billion and the favorable balance of trade shares 60%of China's export trade surplus.The export of the textile and apparel contributes a lot to the ensurance of the foreign exchange reserve of our country,the balance of international payment, the stability of exchange rate of RMB and the solutions to the problem of the social employment. It benefits from the China's export tax rebate policy to some extent.This paper explores the impact of the export tax rebate adjustment policy on foreign trade of China's textile and garment and textile industry,with the aim to provide the references for establishing policy of export tax rebate system of the textile and garment.This paper is divided into three parts in respect of research views,and is divided into five chapters in respect of structures.The first part of the paper,including ChaptersⅠandⅡ,introduces the significance of the study,summarizes the relevant domestic and international research results,and presents views of innovation and shortcomings in doing the research.The second chapter analyzes the changing of the textile and garment export tax rebate policy and the background of the adjustment of the previous policy.The second part includes the third chapter.By establishing the linearity model of the exchange rate of RMB and the export amount via the use of the replacement effect of the recovery rate and the exchange rate for the cost of the export products and via the using of data from the year 1985 to 2007,this chapter extrapolates the impact of the export tax rebate system adjustment on the increasing of the textile and apparel foreign trade.Based on the multiplier theory of Keynesian macroeconomics,it estimates the drawing impact of the textile and garment export on the textile industrial output value,analyzes the dependency degree of China's textile industry's on the international market,analyzes the export tax rebate adjustment policy of China's textile industry and analyzes the impact of the export tax rebate system adjustment on textile industry.It excogitates the impact of the export tax rebate system adjustment on textile industry profits by way of analyzing the textile and garment export trade structure.The third part,including ChaptersⅣandⅤ,raises the problems and suggestions.ChapterⅣanalyzes the problems lying in the textile and garment export tax rebate policy and causes based on the basic theory analysis of partⅠand the empirical analysis of the partⅡ,while ChapterⅤputs forward some suggestions for the further improvement of the policy.