On The Perfection Of China's Export Tax Rebate System

From 1985, we began to put forward the system that put tax on import goods and repay tax on export goods, which proved that we have established the system of export tax refund. Years later, the policy of export tax refund played an important role in promoting the foreign trade of our country though modifying and amending for many times, which made me well known the important function of tax lever as a macro adjusting and control method. For example, the reform of the export tax refund system in 2003 brings a very important effect on the structure adjustment of our country' s export goods and the burden system of export tax refund.But, at the same time, we must see that there are many problems in today' s export tax refund policy, which is not benefit for us to bring into play the positive effect of export tax refund policy stably and fully. So, it will produce important practical meaning and profound influence to the amendment of our export tax refund system and the continual increasing of export trade in 21st century.There are four parts in this thesis. The first part is for the theoretical basis description. First, it described the concept of export tax refund. After that, it introduced the source of the thoughts of export tax refund and the running system of the international trade and export tax refund. In the last, it described the export tax refund method in different foreign trade managing system.The second part is for the development and problems of the export tax refund system. First, it-described the development of the export tax refund system in our country from early time to today. Then, it analyzed the effect that produced by export tax refund policy for many years. At last, it pointed out the problems of the export tax refund system.The third part is for the international advanced experiences. In order to optimize the export tax refund system, we must study the international advanced experiences. In this part, it described theadvanced experiences of France, Italy, South Korea and Greece separately. At last, it summarized the successful experiences of each country.The last part is for the method of optimizing the export tax refund system. First, it described the principle of optimizing the export tax refund system. Then, it described the material ideas for the export tax refund system of our country from the system to the administration method.