On The Improvement Of The Export Tax Rebate System Of China

With the increasingly rapid process of economic globalization, international trade is more and more frequently, import and export of goods and services is also increasing day and night. If enterprises want to expand exports, reducing the price of exports is the most direct and most effective measure. This requires not only their own efforts, but also the support of national policy. Now export tax rebate is a widely accepted practice in the world.Export tax rebates, is returning indirect taxes on the customs declaration of production and circulation in the domestic back to export goods by the tax law, so the products'price include no taxes when they enter the international market, and can compete with foreign products under the same conditions, thereby enhancing their competitiveness. Export tax rebate system is an export tax incentives, because it encourages the export of goods to compete fairly, so it has become the prevailing international practice and national support for an important means of export. Since 1985, China began to implement the export tax rebate system. After years of development and constant improvement, China's export tax rebate system has become an important part of China's tax law system.This paper briefly discusses the basic theory of the export tax rebate and the focus problems of China's tax law system, compare and analysis of advanced countries'export tax rebate system, focused on China's export tax rebate system for the improvement.