The Study Of Correlation Between China's Export Tax Rebate System And The Environment

Economic globalization and trade liberalization in today, there is growing concern about environmental issues, sustainable development concept is growing in popularity, trade and environmental issues have gradually become the focus of attention at home and abroad.Specific environmental situation in our country, since most of China's exports is high energy consumption, high pollution and low value-added primary products and energy products, despite the rapid economic development, China's foreign trade net exports volume increased year by year and the trade surplus continued to expand, the industrial structure level of China's exports are too low, and the environmental management efforts have not kept pace, which makes the advantages of the trade surplus has been offset, also causing serious pollution of the environment and other issues.For the above, this paper studies China export tax rebate policy on the environment and the environmental factors international trade theory, reviews the history of export tax rebate and development. Meanwhile we contact our export tax rebates and state of the environment, study "the intrinsic link between export tax rebate policy and our environment," and "how to optimize the export tax rebate policy to achieve sustainable economic development." from the maintenance of the sound development of export trade, under the idea of hold the development of our export trade.Selecting the data from 1994 to 2008 of textile exports, export tax rebate rate and industrial wastewater discharge, we build a corresponding mathematical model of empirical analysis, and concluded: the adjustment of export tax rebate policy has significant environmental impact.On the basis of the conclusions, I suggest the relevant state departments that in the development process of the export tax rebate policy they should take full account of reasonable protection of the environment, optimize the trade structure adjustment of China, establish the export commodity structure of ecological civilization, and the export tax rate based on environment-friendly, and adjust the export tax rebate rate in a reasonable grasp.Policies should be conducive to the maintenance of the environment, facing up with the fact that the constant expansion of exports, and the production process, waste water, waste gas and solid waste emissions are increasing, meanwhile avoiding the situation that the non-economic benefits continue to decrease.