On The Problems And Countermeasures Of China's Export Tax Rebate System

This dissertation manages to analyze the theory of ETR and probe into the reforming train of thought of ETR system in China, based on the practices of ETR in our country and the experiences of other countries. This dissertation is divided into five chapters.Chapter I is divided into two parts after giving a definition and the basic principles of ETR .Part one reviews the history of China' s ETR. Part two summarizes the main contents of the existing ETR.Chapter II studies China' s Export Tax fund System and analyzes the problems of the existing ETR from four aspects including that the policy of ETR changes too frequently, and the ETR system itself lacks in necessary harmony with related economic policies, etc.Chapter III mainly introduces and summarizes the experiences in the ETR of a few countries which provide counterparts for China' s ETR reform and summarizes the international experiences drawn from these countries .Chapter IV gives the directorial thought and the basic principles in the reform of ETR in china at present or in the future.Chapter V chapter is divided into four parts. Each part states and suggest some Proposals for the Reform and consummation ETR in China. As a conclusion, the reform on the ETR should be taken in no future.