Research On The Effects Of China's Export Tax Rebate Policy Adjustment Over Shaoxing Textile Industry

Export tax rebate is the policy to drawback the indirect tax of the export commodities after customs clearance to the export companies by the tax office according to the national tax law. The indirect tax like value added tax and consumption tax has been paid during the different processes of production and circulation before export. The aim of the policy is to provide a price without tax for the export products in the international market. And it avoids the repetitive tax to the international products and enhances the competiveness of its export products. China's export rebate system, which has been adjusted for many times, has great influence in China's domestic industries especially the export-oriented textile industry.The adjustment of export tax rebate policy at each time is a great shock to the pillar industry in Shaoxing-textile industry. So it is a significant question to explore what are the effects and how the textile industry can deal with the frequent changes of the policy. The thesis is a research on the effects of export tax rebate policy adjustment over Shaoxing textile industry.The thesis totally involves 5 chapters. Chapter 1 serves as the introduction of the thesis. It introduces the background, purpose and significance as well as the organization of the thesis. Chapter 2 is the theoretical framework of the thesis. It analyzes the motivation of export tax rebate, economic benefits and tax theories. Chapter 3 reviews the export tax rebate policy adjustments of textile industry during the past years. It also gives a deep analysis of the economic status, superiorities, developing situation and existed problems of Shaoxing textile industry. Chapter 4 is an empirical study on the effects of export tax rebate adjustments over Shaoxing textile export amount with the related data from 1998 to 2008. With the results of the regression analysis the author makes a sensibility analysis of the effects level of export tax rebate adjustments over costs and profits. Shaoxing textile industry. Then the author figures out the endurable extent of export tax rebate adjustments to Shaoxing textile industry. Chapter 5 predicts...based on the data analysis and puts forward the suggestions on how should the government and enterprises deal with the export tax rebate adjustments.