The Analysis Of Effects Of The Export Tax Rebate Policy Adjustment On Export Trade In Guangxi

Export tax rebates encourage the country's export enterprises to participate in international competition. It remains increasingly controversial in theory field as long as it is implemented. One of the views is that the export tax rebate policy is a neutral tax policy that eliminates discriminations in export to achieve a tax equity and by creating a fair market of competition, it brings the profits of global resource allocation to its maximum. While according to the other point of view, the export tax rebate policy, as a incentive policy, could be formulated into different modes by the government within reasonable limits to back up the adjustment of its economic structure and the change of its economy growth pattern. It stresses the positive promoting effect of the export tax rebate policy.After a historical review and comment to the export rebate policy adjustment in China, the paper described the present situation of the export rebate and export in Guangxi, and analyzed the mechanism of how export rebate policy adjustment effect the export of Guangxi by taking related theories as foundations. The paper has made a trend model as the way to empirical analysis. It analyzed how export rebate effect the export, export-industrial structure and the mode of trade in Guangxi. The result of the empirical analysis turned out that the export rebate has very strong accelerate effect to the export of Guangxi, and the fluctuation of export rebate rate can make the growth rate of export fluctuating the same way. The growth rate of export in both of the textile clothing industry and the wood products in Guangxi fluctuated the same way as the fluctuation of the export rebate rate to both.At the end of the paper, on the basis of the results of the data analysis and empirical examination above, considering the present situation in Guangxi, it is concluded that Guangxi government and the local enterprises should follow the aim of the current export rebate policy adjustment in China, updating the export industry structure, improving the ratios of electrical and mechanical industry and high and new technology industries in the export products, and continuing to make full use of it in export economy growing in Guangxi.