China Export Tax Rebate Policy Adjustment

The export tax rebate system is an export tax incentive, because it encourages the export of goods fair competition, which has been the prevailing international practice. As China's most important export tax rebate in export promotion measures, the development process of China's export trade plays an important role. And with the gradual improvement of the export tax rebate system, it has gradually become an important means for the government to adjust macro-economic one.How to effectively make good use of export tax rebate this policy lever to the economic development of our service is a real problem placed in front of us, the topics of this article is the basic idea to resolve this problem want to make the theory and empirical analysis, want to draw some benefit of their experience and policy conclusions.In this paper, the export tax rebate mechanism to promote development of foreign trade analysis, and then export data based on our observations, empirical studies of export tax rebates and foreign trade growth, trade structure and trade patterns of the correlation between and the empirical analysis based on a complete set of the export tax rebate policy recommendations. Combining with both theory and practice makes it to be a viable research method.In view of the export tax rebate system in the theoretical controversy and confusion in practice, analysis of China's export tax rebate system is indeed of great significance. This article focuses on exploring China's export tax rebate system reform and building the economic effects of China's target export tax rebate regime.