Research On China’s Export Tax Rebate Policy

Export tax rebates as a financial incentive mechanism, can effectively avoid international double taxation, optimize the export industrial structure, balance the international exchange rate changes, which is an important means to encourage exports and implementation of the national macro-control. Since the implementation of the export tax rebate policy in 1985, it has experienced several adjustments and reforms, which has a significant impact on the development of China’s foreign trade.This article from optimizing the export tax rebate policy point of view, taking Jining as an example, deeply studies the export tax rebate working institutions, the development model, the implementation of the policy, as well as effect analysis. By analyzing the deficiency of China’s export tax rebate policy, the writer found many inappropriate places in the policy design, execution means and the regulatory approach. As the current export tax rebate policy can not meet the needs of the current economic development, policy adjustment is imperative.At last, the author draws lessons from France, Britain, Italy’s advanced experience of export tax rebate policy and Singapore’s "single window" management style. From four aspects of promoting the legal system construction, deepening the reform of tax collection,optimizing the management system and strengthening the risk management, the paper proposed targeted suggestions and concrete measures of perfecting our country’s export tax rebate policy, in order to give full play to the role of export tax rebate policy control, and provide quality environment for the foreign trade economy rapidly increase.