Strengthen And Improve Liaoning Province Benxi City Export Tax Rebate Management Research

The export tax rebate system is an important part of the system of a country’s taxlaws. Tax rebates on exports, in line with WTO rules，it is a common internationalpractice. China was formally implemented in1985, the export tax rebate policy, after20years of development, has been basically established a relatively complete managementof the export tax rebate system suitable for China’s national conditions. But for variousreasons, many aspects of China’s export tax rebate policies, mechanisms andmanagement, there are many problems to be solved. Since the export tax rebate policiesand mechanisms for national unity under the localities can only improve themanagement level, the implementation and optimization of operational procedures.Based on the background of the reality, we elaborate on the basic theory of China’sexport tax rebates, export tax rebate policy, as well as around the basic concepts of theexport tax rebate, the role and the basis of the export tax rebate, the basic principles arediscussed by Benxi City, Liaoning Province, the export tax rebate management status aswell as the export tax rebate on taxes and economic impact analysis, Benxi City, theexport tax rebate management problems and their causes, and the existing problems inthe export tax rebate management, strengthen supervision, standardize the systemconstruction corresponding recommendations to promote the strengthening andimprovement of the export tax rebate management issues in Benxi City, LiaoningProvince.