The Export Tax Rebate Rate Of Change In Perspective Of Product Structure Analysis

The Export Tax Rebate is a method that encourages export production and enhances the competitive power by finance measure. In a narrow sense of the word, it is the government action that rebate the indirect tax which have paid in the production and circulation. In a broad sense, the export tax rebate contains free of duty or set off tax and so on, it can make the indirect tax near zero by government action. The Export Tax Rebate is the inevitable outcome of the international trade's development; it is an important international practice as a result of avoiding double taxation in the system of multilateral trade. It is the core fruit of international tax coordination under the economical globalization. From the year of 1985, our central government carries out the export tax rebate, enhancing the foreign trade enterprise's international powerful, storing a great many of foreign exchange for the country. But with the fast growing of economy, the trade surplus is continual growing(the trade surplus reaches 188 billions dollar at August in China, in lonely month the trade surplus reaches new point, this is the 28th month realizes the trade surplus continuously), the RMB faces the revaluation once more. So our country's foreign trade policy has changed.From 2004, our foreign trade policy changes from pure encouraging foreign-earning to coordinate national economic structure's optimization, reducing the trade surplus and balancing the international tension.This particle uses real diagnosis analytic method and standard analytic method, talking about the relationship between export tax rebate policy and export product's structure, in order to find This policy adjusts whether has displayed the tax policy leverage, Playing truly the trade surplus which the optimization industrial structure, the promotion foreign trade transformation growth way, the alleviation grew continually, reduced the RMB revaluation pressure the role. The article have five parts:Part1 is the trace about our export rebate rate's changing, introducing the meaning, factor, feature and function about drawback system of export. Part 2, 3,4 analyses the Electronic information product, textile and agricultural product. The last part is conclusion and suggestion, and from, personal view, Summering the full text.Through analyses we can find that: The prominent question in Chinese foreign trade does not lie in the speed-up the speed, but lie in the structure unbalanced, the foreign trade degree of dependency oversized and the export product's low added value, so next macroscopic policy still will lie in optimizing the economic structure through structural regulation. The new policy will accelerate the process of adjusting about product's structure, making China's enterprise dispose economic resource reasonable in the international scope, adjusting of product's structure is also bringing the comparison superiority into play, so it plays an important part to China's economics.