The Effect Of China's Export Tax Rebate System Analysis And Policy Recommendations

From the beginning of the reform and opening-up on, we have several changes in the export tax rebate system. The continuing adjustment process of the export tax rebate in fact has become the game of long-term interests of economic development and the interests of the process gains and losses of the export enterprises. What role does the export tax rebate policy play in the export trade and economic development? Is the export tax rebate system positive or negative to the long-term economic development? Where should China's export tax rebate policy go? This paper attempts to combine existing theoretical research and applied research, summarize the history of China's export tax rebate systems, and use econometric methods and DEA model analysis with a view to carrying out quantitative analysis of the export tax rebate system and evaluating its effectiveness.According to this line of thought, this article includes the following five components:The first part is the introduction. This part conveys the significance and the background of the research topic. It also summarizes some of our scholars-related research results, proposes research methods and innovation of the paper. The second part describes the concept and theories of the export tax rebate system. It summarizes the characteristics of the export tax rebate system, the basic principles and the basis differences from the other relevant areas of distinction. The third part Divides the history of the China's export tax rebate system from the beginning of the reform and opening up to today into five stages: 1978-1994, 1994-2003, 2004-2006, 2006 -2007, after 2008. It points out the trends and goals of each phase adjustment of the export tax rebate policy.It focuses on analyzing the economic and social effects of the export tax rebate system in the fourth part. It mainly summarizes effects of adjustment of the export tax rebate system to the export trade and macroeconomic from the perspective of theory and empirical analysis. And it also conveys the others effects, such as fiscal revenue effects, decompression on the effect of revaluation of the RMB, the export product structure and industrial structure adjustment. Part V attempts to use DEA method to assess the validity of China's export tax rebate system. First, we summarize the existing assessment methods of the export tax rebate, and point out their strengths and weaknesses. Method of DEA is introduced briefly. Then we selected indicators to establish the corresponding model, used this new assessment method to explore the validity of China's export tax rebate system and attempted to illustrate the results of the assessment. Part VI describe China's export tax rebate system in three perspectives including the main way, the institutional characteristics and the sources of funds, and then pointes out the drawbacks from five aspects and thus the corresponding policy recommendations.