Research On The Influence Of Export Tax Refund On The Export Trade Of Changzhou Black Peony Company

Textile export plays a pivotal role in China’s foreign trade,which belongs to China’s earliest foreign trade products to occupy the international market,and is also China’s basic industry.With the rapid development of the textile industry in developing countries in Southeast Asia,China’s labor cost advantage is gradually declining,and the textile technology reform can not keep up with the demand of development.The competitiveness of China’s textile industry no longer has a significant advantage in the global market.At the same time,developed countries set up trade barriers to increase the cost of Chinese textile export,adding new challenges for China’s textile export.As an export incentive measure,export tax rebate mainly indirectly reduces the cost of processing products through the refund of tax amount,and improves the price competitiveness of export products in the international market.Since China began to implement the export tax rebate policy in 1994,on the one hand,in order to cope with the changes in the economic situation at home and abroad,on the other hand,considering the impact of the tax burden on enterprises,the state has adjusted the export tax rebate policy for textiles for many times,including the adjustment of the rebate rate of export commodities.For Changzhou,the textile industry is one of the pillar industries of economic development,and each adjustment of the export tax rebate policy has a profound impact on the textile industry.This paper focuses on the impact of export tax rebate policy on the export trade of textile enterprises in Changzhou,and discusses whether the change of export tax rebate policy can promote the development and structural upgrading of textile export trade,and how to make the best use of export tax rebate,so as to promote the development of China’s textile and garment export trade,which has become a very important issue.In Changzhou many textile enterprises on the basis of the questionnaire survey,and take the Changzhou typical textile enterprises--Changzhou black peony(group)co.,LTD.,for example,by analyzing the factors of export tax rebates,exchange rate,enterprise scale on the influence of enterprise export sales,export tax refund on enterprise export sales influence is more significant,enterprise influence factors on enterprise export sales is not obvious,the export tax rebate to promote the development of enterprise export conclusion.Starting from the impact of export tax rebate in the embodiment of enterprise financial indicators,the analysis of enterprise textile operation situation,combined with the analysis of enterprise profitability,operating ability and growth ability,discusses the impact of export tax rebate on the international competitiveness of black peony.Finally,according to the impact of the export tax rebate on the export trade of the textile enterprises in Changzhou,two development suggestions are put forward for the textile enterprises and the tax authorities,so as to promote the textile enterprises to enhance their own development strength,make good use of the export tax rebate policy,the tax authorities to optimize the business environment,and help the development of the enterprises.Through this study and analysis,it is beneficial for textile enterprises to make use of the dividend of export tax rebate well,accelerate the adjustment of enterprise structure,enhance product competitiveness,and promote the tax authorities to optimize the tax business environment,improve the export tax rebate management system,so that the export tax rebate policy can better promote the development of export trade of textile enterprises.