Improve The Export Tax Rebate System, International Comparison Of China's Export Tax Rebate System

The export drawback is a policy system to strengthen the competitive power of price of the commodities, to make the export commodities participate in competition of international market by reducing or remitting the taxes, which is carried out by nation revenue department which returns exporters the indirect tax included in the goods.As an item of encouragement policies of export, the export drawback aims at improving the international competitiveness of the products. The export drawback have the characteristics of regulating the function one-waylay and adapting to control. Further, on the cognition of the export drawback, we emphasize it is a kind of international current method instead of some special preferential tax. it was proved that the past 20 years, since beginning to implement the export drawback policy in 1985, the export drawback has played a very important role in encouraging and expanding foreign exchange revenue, optimizing resource distribution, advancing enterprises to grow up and developing and spurring national economy. The policy of the export drawback has already become important means of export of most countries including our country to regulate the imports and exports. On increasingly fierce international competition, we should research influence of the export drawback policy to economy and trade, substantiating this policy constantly, exerting to make its function greater. At the same time the export drawback policy of our country still faces a lot of important issues: how to establish a rational rate of export drawback; The rate of export drawback is reduced , enterprises export profits to drop, export enthusiasm is attacked, The national or local expenditure was received wide dispute, Still there are a lot of loopholes in the management system and operation procedure of the export drawback, these questions restrict the function of export drawback of our country performing normally, which need comprehensive research to be solved urgently.This text analyzes the current situation of trade policy of the export drawback of our country and existing problem. First, discuss the relevant basic theories of the export drawback policy, then introduce the development history of the export drawback of our country and current operational situation, then analyze the international experience of the export drawback that can be used for reference to, make the international comparison. Finally, put forward corresponding perfect measure and actualizing tactics to new export drawback policy of our country.