| Export rebate system,which provides a more competitive price of exported goods,is often chosen by the tax department of a country to allow the drawback of indirect tax.See from the Point of a fair trade,according to international recognized principle for fair revenue,a country should only collect tax from the domestic consumer,and should not collect tax from the consumer outside the country. That is to say it should not pass on the revenue burden to the foreign consumer. The WTO rules defined in Subsidy and Anti-subsidies Negotiate:The amount of export goods tax rebate (exemption) as long as not exceeding the indirect tax that have already collected or should collect,is not export subsidy and will meet the provision of WTO completely.The early stage of export tax rebate regulations was first set up in 1950s in our country. But it had little influence to the economy and was abandoned for several times. In 1985,we set up formally the export tax rebate policy with some deficiencies which caused severe export tax rebate delay. The policy went into stable stage after 2004.In recent years,the international trade of our country grows fast with imbalance. Nowadays when analyzing the development of export trade,we do not concern the export quantity,but pay more attention to the export structure,which makes it more continuous,healthy and quickly. In recent years,kinds of macro-adjustments promote the development of export trade,and a lot of scholars concern the policy of export tax rebate. The reform of this policy,especially the adjustments of export tax rebate rate,influences on our export trend.Using the intervention model,statistic tools and related data this paper analyzed the export rebate policy adjustment in July 2007. The conclusion is:In the short term,the structural adjustment of export tax rebate influenced the industry and regional economy in some extent. In the long run,it is helpful to the economy development and people's long term interest. |
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