Test The Impact Of China's Export Tax Rebate System Reform And Export Enterprises Countermeasures

The policy of export tax refund(ETR), since its birth in our country, has experienced many modifications and amendments, each with different reformation extent .Each modification of the policy has affected the export enterprises directly or indirectly, and furthermore, has directly affected our foreign trade and indirectly affected the operation of our national economy. While the new system promulgated in 2003 and applied from 2004 will exert some profound effect on export enterprises and foreign trade of our country, some measures of the new system will have some adverse'influence on some export enterprises, who, correspondingly, will have to take countermeasures to cope with the situation.This article is divided into six chapters. Chapter 1 describes the theoretical basis of the system. Beginning with the explanation of the definition of the ETR, it introduces the legal base and present developments of the theory of ETR, and then presented the positive and negetive effects of the ETR system.In chapter 2,the organization of our country s ETR system is analysed. First it introduces the differences between the general concept and partial concept of ETR. Secondly it explains all parts of which the ETR system comprises in our country.Chapter 3 introduced the achievements and experience of ETR of other countries. It analyzes the ETR system of France, Italy, South Korea separately, and summarizes the successful experiences of each country compared with that of our country.The fourth chapter deals with the development and problems of the ETR system in China. It describes the development of the ETR system in our country from early time till now .And then it analyzes the problems of the ETR system.The fifth chapter describes the new system of ETR in detail appllied from 2004. First, it explains the problems caused by the old system of ETR. Then it introduces the content of the reform about the ETR. Finally it describes in detail all kinds of influence that the new system may exert.Chapter 6 offers an analysis of the countermeasures the export enterprises may take in practice, and is divided into five parts, each with a detailed explanation so that they may be used by export enterprises.