China Agricultural Product Export Drawback Policy Adjustment And Impact Study

Our country is a population of more than 1.3 billion in the world market, in international trade plays an important role. Agriculture as the foundation of the national economy, its development become widespread attention topic. In international trade, how to promote agricultural exports? Export encourage policy offers a variety of ways to implement it. Exit drawback as one has a comparative advantage, not only have the tools necessary to exist, and adjusting the economic operation all play a more and more important role, has become the international practice. China agricultural product export drawback policy has been given "the total and structure" dual task, effectively guide agricultural exports to high quality and high value-added direction, optimize the agricultural product export structure and improve the international competitiveness of agricultural products. This paper combines exit drawback policy adjustment, contact the development of export tax refund status quo and the related theory, using the latest data, to export tax refund policy effect make analysis, and the perfect for policy measures are proposed.According to the problems, this article is divided into six parts are expounded and verification.The first part, the introduction of this article, the goal of the research and significance, research current situation, the idea and method, content and innovations.The second part, exit drawback theory necessity, mainly for theoretical study, made for the research objects.The third part, China agricultural product export drawback policy evolution course, describing China agricultural product export tax refund history, according to previous reform agricultural products export drawback policy adjustment expounded the significance and the policy orientation.The fourth part, China agricultural product export drawback policy implementation effect is analyzed, at first, since 2002 China agricultural product export drawback of the whole situation, and then choose to outline a recent export drawback policy adjustment as the research object, by events analysis evaluation export drawback policy to China agricultural trade has the effect.The fifth part, agricultural exports drawback policy implementation problems and international experience for reference, combined with the successive reveal defects and specific circumstances, policy of comparative world of major developed countries for export tax rebates system, our country to improve exit drawback policy provide reference basis.The sixth part, consummates our country export drawback policy Suggestions, from export drawback policy efficiency and export drawback implement process of constructing agricultural exports drawback framework put forward.