The Tax Reimbursement For Export Adjustment To The Export Trade Influence And Countermeasure

In recent years, the introduction of various macro-control policies and individual strength, to guide the development of export trade to the positive direction, in which the export tax rebate policy has been a great deal of concern, the development of export trade will not only emphasizes the amount of growth in exports commodity structure of China's foreign trade optimization can ensure sustainable, healthy and rapid development, therefore, the reform of export tax rebate rate, particularly the tax rebate, the structural adjustment of China's export trade have a major impact. In particular, in 2008 the global financial crisis, China's exports in perpetuity, exporters welcome Sheng Sijie, export tax rebates on exports of the role and impact of trade is still very prominent and important.This article systematically reviews the evolution of China's export tax rebate system, and describes the world export tax rebates the basic pattern of the static effect of export tax rebate and the dynamic effects, including differences in tax rebates from the perspective of the static effect of export tax rebate analysis; dynamic effects including endogenous growth theory the effect of production technology, employment and export growth stimulating effect of growth in GDP, the revenue effect, indicating the export tax rebate policy to promote export trade, the path is the national use of export tax rebates this discretionary fiscal policy, through the export tax rebate rate of export price volatility on the export and then influence the international market, changes in demand and ultimately affect the export trade.This article also collected the 1985-2008 volume of China's export tax rebates, financial income and export trade data, the theoretical basis of the analysis further by 1985 to calendar year 2008, export tax refund amount and total amount of export tax rebates for exports correlation analysis, this paper Eviews software to build a linear regression equation of the regression analysis also concluded:the impact of export tax rebate on exports is significant, increase in the amount of export tax rebates for exports, driven by large, therefore, export regulation of foreign trade tax must be a good tool, and because the export tax rebate is the time lag effect, the export tax rebate for some time after the change of the export trade will be affected. From the cointegration analysis results, the export tax rebate and export growth in long-term equilibrium relationship between the export tax rebate rate of change in the short term the impact of exports will form a significant and rapid changes affecting exports.This article also described the structure of export tax rebates on exports Effect, from the export tax rebate policy on the export structure is mainly reflected in the export structure and trade structure of both methods were analyzed and concluded: The implementation of the export tax rebate policy to promote play an important role in export growth, export tax rebate policy adjustment will have a direct impact on exports and export product mix. And in Zhuzhou City as examples of the export tax rebate policy on the regional impact of the export trade and industrial structure.This article concludes that China's export tax rebate system problems, some of the issues involved for the above, put forward a sound policy recommendations for China's export tax rebate.