| With China’s rapid economic growth, China’s steel production also increased dramatically. Our country got a change from the original importer of the world’s largest iron and steel to the world’s largest steel exporter in2006. This transformation, not only aggravate our country and importer of steel trade friction, and high energy consumption, high pollution of the production of iron and steel industry in resource and environment also produced very big pressure, moreover enterprises small in scale, low industrial concentration. For these reasons, China’s iron and steel exports policy adjusted, mainly from tariffs and export tax rebate adjustment.Since2004, China’s export tariff rate and the adjustment of export tax rebate rate of more than a dozen times, on the steel market, steel industry and steel export enterprises have a very important influence. Therefore, from the theoretical and empirical analysis of China’s export tax rebate policy adjustment on export and the influence of iron and steel enterprises coping strategies is of profound significance.According to the China’s export tax rebate policy, frequent adjustment, first theoretically by graphical analysis method is introduced the policy of export tax rebate reform, analyzes the export tax rebate system reality question and the export tax rebate policy adjustment reason. Then, analyses and summarizes the development of our country steely industry development, the advantages and disadvantages of China’s iron and steel exports the current situation, China’s steel import and export region, structure, and change of export tax rebate policy changes effect on the steel industry. And by means of regression analysis completed nearly ten years the steel export tax refund amount growth rate and exchange rate on export volume growth of the empirical analysis of the role of. On this basis, from the added value of the export products, the protection of intellectual property rights, product structure, vertical integration, going out strategy five aspects put forward the strategy of iron and steel enterprise.The final conclusion is:iron and steel export trade policy would have a negative impact on export enterprises, but if we can reasonably apply correct measures and methods, not only to achieve the purpose of China’s adjustment of export policy, but also can improve the overall stress of enterprises, so that it has an invincible position in the international market. |