Analysis Of Adjustments Of Export Refund Of Tax's On China's Industrial Structure

As an export promotion mechanism, export refund institution is put in practice by many countries and regions. It also is allowed by World Trade Organization to promote its members export. China established export refund institution formally in 1985, and then the institution has been adjusted for many times. The export refund institution has had great influence on export and economic growth of China, especially after South-east Asia financial crisis. Then, the second chapter discuss connotations of two modes of the export refund of tax and give reasons for China's choice of the differential mode of the export refund of tax.The third chapter focuses on the effects on different industries under the adjustments on the export refund of tax in 2004. The new tax reform is based on the adjustment of economy's structure and in fact it has contributed to the development of industries encouraged in 2004.