The Development Of The Economy Of China Under The Impact Of The Export Tax Rebate Policy

China’s export tax rebate system was formally established in1985, the spirit of encouraging export trade, and promote fair competition purposes, in recent years to continuously improve and gradually improved. With China’s accession to the WTO, foreign trade is increasingly becoming an important factor affecting China’s economic development. Especially after the Asian financial crisis in1997and2008, the U.S. financial crisis, China’s export trade in perpetuity. To actively respond to the severe challenges brought about by the international financial crisis and maintain stable and rapid development of the domestic economy, the export tax rebate system has become the financial means of the national macro-control economic operations, played an important role in resolving the crisis, promoting foreign trade. The export tax rebate system, the nature of the export commodities fair to participate in international competition in the market, so the price exclusive of tax, export tax rebate system to promote China’s export. In addition, through the adjustment of export tax rebate rate, we can optimize the product structure and industrial structure of China’s export commodities, reduce high energy consumption, high pollution goods and improve the level of exports of low-carbon, environmentally friendly products. The export tax rebate for regulating the distribution of China’s fiscal revenue between central and local government also have a significant impact.Firstly, the theoretical basis of the export tax rebate to proceed, a theoretical analysis on the effect of the export tax rebate. Since the formal establishment of the export tax rebate system since1985, the export tax rebate has been experiencing the export tax rebate rate adjustment and the adjustment of export tax rebate structure, This paper reviews the historical background and purpose of every adjustment to do a systematic course of development of the export tax rebate introduction. In support of the above theoretical background, I selected1994to2011,18years the relevant data of the national exports and export tax rebates were the qualitative and quantitative analysis obtained the following conclusions:the export tax rebate and China’s exports have a significant a positive correlation with the cost of exports has a significant negative correlation; In addition, I select the relevant data of the exchange rate of the three industries and exports in16years from1995to2010, according to the relationship between exchange rate and export tax rebate rate analysis reveals that The export tax rebate rate has a positive role in guiding China’s industrial structure adjustment. Analysis through the list of cases the burden of China’s export tax rebate mechanism. Based on historical data analysis and case studies, the author pointed out that the problems that exist in the current export tax rebate in the final, and gives the matching of the solutions and strategies.