Effect,Problems And Improvement Of China's Export Tax Rebate System

Export rebate is a system that the indirect taxes imposed on the goods in domestic are refunded when the goods export. Owing to the export rebate, the domestic products can enter the international market with the price of excluding taxes, which increases the international competitiveness of exports. Export rebate, used to encourage exports, is a widespread practice WTO rules allow in the world at present. Since 1985, the policy of export rebate in China has been adjusted and improved many times, and played an important role in many aspects such as the expansion of foreign exchange earning, stimulation of the development of foreign trade, and promotion of economic growth and so on.Reviewing the procession of the export rebate in our country, the problems present in actual operation of export rebate, especially after international financial crisis in 2008. Facing the complicated international and domestic situation, the main reason of the unfavourable adjustment effectiveness is the defects of export rebate system itself. It requires us to put forward some maneuverable suggestion for solving these problems on the basis of comprehensive optimization of fiscal and tax system.This thesis consists of five chapters:Chapter one explains the research background and purpose, introduces the ideas and methods of the research, and make an overview of the main work in this paper and the main viewpoints. Chapter two reviews the process of development and reform of chinese export rebate in time sequence, states our country all previous greatly, states all previous great and far-reaching adjustment measures of export rebate and their effects. Chapter three states the trade promotion effect and the effect of industrial structure by applying economics principle and empirical analysis on the basis of viewing overall effect of the export rebate system, further analyzes and explains the effect of the export rebate system by taking Weifang as an example. Chapter four comprehensively elaborates the problems of current export rebate system, and in great depth analyzes the reasons of the problem. Chapter five puts forward a primary discussion on the limitation above mentioned, and makes the suggestions on how to improve export rebate system at all levels.