| Since the implementation of the new tax system in China,the state has frequently adjusted the export tax rebate policy for steel products.Then,over the years,what adjustments have been made by the Chinese government on the export tax rebate policy for steel export products,what are the reasons for these adjustments,and what are the effects of the adjustment of the export tax rebate policy.During this period,the adjustment of the export tax rebate policy has had an impact on China’s steel industry,including the impact on the specific steel enterprises’ export capacity,production capacity and finance.In addition,what are the problems and challenges faced by the development of China’s steel enterprises,and the adjustment of the export tax rebate policy,how to adjust the steel enterprise’s coping strategies is more conducive to its own development and in line with the direction of the times.Finally,looking at the entire steel industry,think about the development status and development direction of the industry.Studying these issues will help Chinese steel companies to understand their own problems,find an international position,and provide valuable reference for the adjustment of China’s steel export tax rebate policy.This paper expounds the theoretical basis of export tax rebate,analyses the current situation and existing problems of export tax rebate policy in China’s iron and steel industry,analyses the impact of the adjustment of export tax rebate policy on the export capacity,production capacity and financial situation of China’s iron and steel industry,and puts forward some suggestions on optimizing export tax rebate policy in China’s iron and steel industry.The full text includes five chapters besides the introduction.The introduction part elaborates the purpose and significance of this study,literature review,possible innovation points of research program design and research deficiencies.The first chapter elaborates the theoretical basis of export tax rebate,mainly from three aspects: the function and characteristics of export tax rebate,the basic theory of export tax rebate,and the mechanism of steel export tax rebate policy.The second chapter clarifies the current situation,existing problems and reasons of export tax rebate policy in China’s iron and steel industry.This chapter is mainly composed of three sections: the formation and development of export tax rebate policy in China’s iron and steel industry,the current export tax rebate policy in iron and steel industry,the existing problems and causes of the current export tax rebate policy in iron and steel industry.The third chapter analyses the impact of the adjustment of export tax rebate policy on the export capacity and production capacity of China’s iron and steel industry.Firstly,it introduces the current situation of iron and steel industry at home and abroad,and the selection of six listed iron and steel companies;secondly,the current situation of export capacity and production capacity of iron and steel enterprises;finally,it comprehensively analyses the impact of the adjustment of export tax rebate policy on export capacity and production capacity of iron and steel enterprises.The fourth chapter analyses the impact of export tax rebate policy on the financial affairs of iron and steel enterprises.Firstly,the current situation is analyzed,and then the impact of the adjustment of export tax rebate policy is analyzed.The fifth chapter puts forward suggestions to improve the export tax rebate policy of China’s iron and steel industry,including optimizing the design scheme of the export tax rebate policy,implementing the consultation management system between relevant export management departments and iron and steel industry associations,real-time monitoring and timely adjusting the scale of iron and steel exports,defining the policy objectives of iron and steel export rebate,speeding up the restructuring of iron and steel enterprises,strengthen the coordination of industrial policy and trade policy,etc. |
