Site Selection Research On The Northeast’s Inland Port Of Departure Tax Refund

The connotation of Export tax rebating refers to returning commodity taxes of domestic production, circulation which have already paid. Although the policies of export tax rebating differ from country to country, the purpose is to enhance the competitiveness of their export products in the international market. Britain, France, Italy and other European countries take measures to simplify the tax refund application process, increase the punishment for tax fraud, carry out "stagnation rebate Fund" and other ways to optimize the export tax rebate system. Compared with these countries, China’s export tax rebate process is more complicated and has a much longer period. The original intention of the current export tax rebate system is to reduce the incidence of fraud, with the optimizations of regulatory process and facilities; the departure tax operating system comes into being to improve the efficiency of rebating the export tax to adapt to the changing international trade market. POL(port of loading) is the implementation of the port of departure tax, just making sure the goods are destined to leave the port of departure in the bonded port go outside, deeming export, export taxes can be instantly rebated. So choosing which port as the port of departure to make the entire port of departure tax system be the most optimized has become a hot issue for optimal academic research.In this paper, the research begins with classic location problem, and then explores the inland port location problem, combining departure tax rebate policy, meanwhile, makes scientific contrast the site selection of departure port with the inland port. The second chapter introduces the definition and function of the departure port, . departure tax policies and procedures. This part is the basis of the paper. The third chapter is the main part of the paper, first to introduce the principles and methods of the port of departure location, and then set out the factors that influence the location of the port of departure, port of departure finally establish location model, and is not considered realistic infrastructure model and consider reality infrastructure models were analyzed. The paper takes the Northeast region for example to explore how to optimize the layout of departure port to make departure tax system optimal by establishing a cost minimization model including three elements--cost, social effect and monitoring risks. The paper identify research variables of this problem by simplifying the real problem and solve choose which several to establish by lingo software, and then get the coverage for each port of departure (hinterland).In this paper, the biggest innovation is making the combination of the classical location problem, the current hot issue of the refund tax of departure port and hub-spoke network optimization, furthermore, the functions of risk regulation are introduced. I believe it’s full of significance for theory and practice. Finally, I hope it can make contribution to promote future exports of Northeast, to revitalize the northeast old industrial base through Dalian port of departure tax policies.