China's Current Export Tax Rebate System And Further Reform Proposals

Export tax rebate (exemption) means the returning of the exported goods'value-added tax and consumes tax, which were levied on the internal production and sale. It is a widely received method by all the countries in the world, which is normally used in international trade business, with a view to encourage equity and competition of exportation goods. Since 1985, in which our country applied the system of export tax rebate, the system promoted the development of outside trading. But no negatively, nowadays the system of export tax rebate of our country exists many problems, especially when it is practiced in daily works. At the same time, theory field have different viewpoints about it. A fledged exportation tax return system should include the theory of exportation tax return, the policies of exportation return, and the tax running mechanism, which could undertake the policies tax of exportation return normally. The theory of exportation tax rebate is the base of the system: the policies comprise the core of the system. To run the exportation tax return system fully and normally, we have to establish a whole and fledged running protecting mechanism other than the theory and policies.The thesis is divided into four chapters. The first chapter is a general description of export rebate, mainly elaborates the concept, the principle, the characteristic of the export tax rebate, and it introduces the course of export tax rebate policy and the theory viewpoint about export tax rebate in China; The second chapter is present situation of the various countries' export tax rebate policy, mainly introduced the export tax rebate policy and the experience of the main world countries, it also pointes out the existent deficiencies of our present export tax rebate policy, such as the problem of instability, the imperfect legal framework, the tedious procedure and so on, it also elaborates the reasons of such problems; The third chapter is the background and the characteristic of the new export tax rebate, it analyzes the reforming reason of export tax rebate policy, and carries on the elaboration to the content of new export tax rebate policy;The fourth chapter further strengthens the constructing of export tax rebate policy system, and proposed some measures to perfect the export tax rebate policy. This article breaks through from the following four aspects to the tax rebate for export research:Firstly, using induction and deduction methods from Western developed country tax rebate for export policy evolution process summary tax rebate for export policy evolution general rule;Secondly, effect analysis for 2007 execution tax rebate for export deal;Thirdly, tax rebate for export reform and VAT reforming cooperating research;Fourthly, introducing the overseas visitors shopping tax rebate idea, enlarging the tax rebate for export scope.The deficiency of this article lies in the lack of practical research, moreover ,the writing period of this paper is October,2007 to April, 2008 , therefore the new policy effect analysis is lack of the data, the author will continue in the later research on this question.