The Research Of Chinese Tax Rebate Effect

To reduce the impact of the international market fluctuations to domestic economy,keep the steady development of foreign trade,the government often require intervention to the market by policy instruments.Export tax rebate policy is the basic tax policy which is designed to encourage foreign trade(exports)industry development.The starting points are: to participate in the international market competition,enhance the competition capacity of domestic products,and expand the export levels.The main measures are: to refund the domestic tax of the export products(the Value-Added Tax and consumption tax),ensure the products price in the international market excluding tax.Since China's accession to the WTO,with the dramatic growth of the international trade,import and export business have more opportunities for development,the domestic economic development has increasing influence on the world economic development.With the sustained development of the economic integrative and globalization trend,the economic development is requirement improve the advantages of competitive,protect domestic products development,the governments around the world pay much attention on the formulation and implementation of the export rebate policy.At this stage,the export rebate has become an important component of China's macroscopic economy control,an important fiscal system and trade system.To promote China's export products to high-tech and high value-added has guiding significance.According to the statistics,since the implementation of export tax rebate system in our country,it has a one percent increase in the export rebate rate and the export enterprise profits,a four percent increase in the total foreign trade export.The foreign trade exports grow one percent,correspondingly the national economy contribution rate can increase twenty percent.Export tax rebate policy is not only a finance and tax policy,but also have closely related to national economic development,it is an important control tool for the overall economic and social development,the policy makers and practitioners must pay more attention on it.In order to adapt to China's economic development,export tax rebates are adjusted for many times,looking from the implementation effect,it can meet the needs of the development of China's foreign trade industry.However,domestic and international economic situation changes rapidly,the relevant policy implementation slightly backward,at the same time,the current policy in the process of execution,also exposed many problems,it affected the policy effect.From the perspective of empirical analysis,selection of Dongying as an example,we analyzed the overall situation of export tax rebates and the effects to specific enterprise in Dongying.Besides,the implementation of the policy and the factors to their effective operation are discussed and analyzed in this paper.Through the investigation of the causes of the policy failure,understanding the actual situation of policy implementation and finding the problems existing in the policy implementation,we make suggestions in the system construction,daily management mechanism optimization and the prevention and control of tax system,improving the export tax rebate policy system under the “New Normal”,maximizing the export tax rebate policy effect,providing a reference of to promote the healthy development of foreign trade(exports)economy.In conclusion,China's export tax rebate policy system needs to be gradually improved and the policy enforcement needs to be strengthened as well.Only the well constructed policy system and the effectiveness of the enforcement can maximize the role of the policy,guarantee a firm foothold in the increasingly fierce international competition,and contribute to a steadier and healthier development of China's economy.