Research On Export Tax Rebate Policy Of Service Trade

Export tax rebate is a very important fiscal policy in China,will directly affect the export of goods and services prices,will indirectly play a change in foreign trade growth,and promote the healthy and sustainable development of trade services.Since the "camp by" pilot,China in the field of trade in services export tax rebate policy pilot.First of all,this paper analyzes the legitimacy,necessity and validity of the theory of export tax rebate policy of service trade,and thinks that the export tax rebate policy of service trade conforms to the principle of taxation and fairness,and can increase the revenue in the long run and stimulate the export of new service trade Development,to achieve China's new foreign trade growth point.Secondly,this paper elaborates the status quo of service export and the export tax rebate policy of service trade,and thinks that the current export tax rebate policy of service trade has low legislation level,simple tax rebate management system,unrealized tax rebate,insufficient support for export tax rebate support for emerging service industries problem.Then,this paper analyzes the influence degree of export tax rebate on service trade through the static economic welfare model and the linear function formula of export tax rebate and export trade through linear regression,and analyzes whether the export tax rebate will promote the service trade industry by quantitative method development of.Finally,the conclusion: China began to implement the value-added tax system of trade in services so that the VAT chain is complete,so that trade in goods and trade in services enjoy the same value-added tax rebate policy to promote the common development of trade;new service trade export tax rebate system means China's industrial policy-oriented structural adjustment,analysis of export tax rebate under the new mechanism of industrial structure in a relatively short period of time to achieve a new industry-led development changes,the adjustment of export tax rebate policy,especially the export tax rebate rate of trade in services Of the adjustment of the industrial structure to further optimize.Finally,the text draws lessons from the advantages of the export tax rebate policy of some developed countries,and puts forward suggestions such as raising the level of legislation,optimizing the tax rebate process,severely punishing export tax fraud and raising the tax rebate.