The Effectiveness And Impact Factors Of The Implementation Of China's Export Tax Rebate Policy Research

Export tax rebate policy is being used in most countries of the world. Its initial aim is to ensure the export goods in the international market of fair competition and to avoid goods by double taxation in different countries. Since export tax rebate policy was formally implemented in 1985 in China,25 years has passed. In these 25 years, export tax rebate policy played a positive role on the economic development and Reform and Opening of China, and it also promoted export trade effectively. With the economic development and the further Reform and Opening of China, export tax rebate policy is being constantly adjusting and optimizing, goals of the policy is also more and more rich and varied.In the 21st century, Chinese foreign trade has developed by leaps and bounds. Particularly, the growth rate of exports is even faster. In 2009, China has exceeded Germany to be the first place by the total amount of export trade. In face of this economic situation, China has realized the defects and insufficient in current economic development. Therefore, the structural adjustments of export tax rebate policy have been endowed with more and more expectations and goals since 2004. In the premise of the export trade's stability, China want to protect the existing natural resource effectively and eliminate backward production capacity, guide the country's industrial restructuring and domestic enterprises'industrial upgrading by the structural adjustments of export tax rebate policy, while ease the pressure on the appreciation of the RMB from outside. In such external environment, the export tax rebate policy will suffer more and more attention, and the effectiveness of its implementation will also become more and more important.Due to the implementation of policy is the key policy objective, the research perspective of this paper is the policy executive level. And this paper used the fact of export tax rebate policy implementation from 2004 to 2010 for research object. The author hopes to understand the influence factor to the effectiveness of the export tax rebate policy execution and find out the existing problems of current implementation process.This paper is divided into four parts:The first part is related to policy implementation theory, and combined with the practical implementation of export tax rebate policy; the author established an analysis model of the effectiveness of export tax rebate policy implementation. The second part reviewed the history and development process of export tax rebate policy, and introduced the current export tax rebate pattern. The third part is mainly on the analysis of the policy execution. The author understood the current effectiveness of the implementation of export tax rebate policy by the analysis of the export data from2004 to 2010, and used the analysis model to analysis the current export tax rebate policy's implementation process, then find out the problems in the policy implementation process that can affect the effectiveness of the export tax rebate policy implementation and the causations of these problems. The fourth part is focus on how to improve the effectiveness of the policy implementation. The author gave some suggestions and ideas.