The Adjustment And Consummation Of The Export Tax Rebate Policy In The New Situation

Export Tax Rebate refers to an export encouraging policy which requires the tax bureau refund a certain amount of taxes to exporters whose commodities have already declared leaving the country. The taxes refunded are the indirect taxes which had been paid by enterprises in all processes of producing and circulating before exporting the goods. As a permitted policy by the WTO, the Export Tax Rebate policy has been widely used all around the world. It makes the export commodities participate in the competition of international market by reducing or remitting some taxes, so that the competitive power of the price of the commodities will be increased.It has been twenty more years since China's Export Tax Rebate policy established in 1985. It has proved that for the past twenty more years, China's Export Tax Rebate policy has played a very important role in increasing foreign exchange revenue, improving resource distribution and developing national economy. Especially, the reform of China's Export Tax Rebate policy in 2004 brings a very important effect on improving the structure of export products, increasing the competitive advantage of enterprises and alleviating the pressure of appreciation of RMB and so on.But, at the same time, we must also see that there are many problems in China's Export Tax Rebate policy, which is not benefit for the Export Tax Rebate policy to play its positive role. Therefore, it will produce important practical meaning and profound influence to China if we study how to adjust and improve China's Export Tax Rebate policy.Based on the practice of Export Tax Rebate policy in China, this thesis manages to analyze problems of China's Export Tax Rebate policy and probe into some measures for reforming China's Export Tax Rebate policy. There are five parts in this thesis. The first two parts are for the description of the theoretical basis of Export Tax Rebate. The third part is for the relationship between Export Tax Rebate and economy and foreign trade, mainly including the relationship between Export Tax Rebate policy and China's export growth and the relationship between Export Tax Rebate policy and China's structure of export products. The fourth part mainly analyzes the developing course of China's Export Tax Rebate policy, and some important problems of this policy are found. The last part put forward some corresponding improving measures and tactics to China's Export Tax Rebate policy. The focal point of this thesis is how to improve China's Export Tax Rebate policy.