A Study On The System Of Export Tax Rebate In China

Export tax rebate is implemented in China to promote the development of foreign trade greatly since 1985, meanwhile, produced and accumulated many questions too. Among them, export should retreat base figure heavy refund, not only bring no small pressure to state revenue, and causing the huge fund receivable to export enterprise can't be put in place in time, have influenced the normal production and operating activities of a lot of export enterprises. Besides this, the exports of different innovation in pattern or design defraud the tax the case can be heard without end too. The export tax rebate question has caused the attention of domestic more and more scholars, it is discussed how to perfect and perfect the export tax rebate system of China, how to make export trade and numerous export enterprises of China benefit from the scientific and normal export tax rebate system, these are all focal points that this page thesis studies too.Export tax rebate is a basic system of the foreign trade system of China, with the constant change of the domestic economy condition, the rate of return tax of export is reduced constantly generally, the cost of the indirect increase export commodities, have suppressed and exported. Because of China's special trade status and terms of trade, adopt and reduce the rate of return tax of export to replace the exchange rate of RMB to appreciate wholly, thus the function of restricting export behaves becoming more obvious.The foundation and target of export tax rebate are domestic products value-added tax imposed and consumption tax in the course of producing and circulating, China relies mainly on value-added tax. If the export commodities have not levied a tax from the course of exporting, then have no necessity of export tax rebate. China has been since the foundation of the state, especially a series of tax systems carried on have been reformed since the Third Plenary Session of the 11th Party Central Committee, especially the implementation of the value-added tax, form the foundation of exporttax rebate and basis of the refund of tax.The export tax rebate mechanism displays in export tax rebate and close connection and interaction between macroeconomy and microeconomy of China mainly. On one hand, the export tax rebate policy is that the country makes and implements according to domestic macroeconomy form and the production of all parts and actual conditions of the export enterprise. On the other hand, the export tax rebate policy is implemented in the course, will have an effect to production and production and operating activities of the export enterprise directly, and then will exert an influence on the national macroeconomy form indirectly . So, the export tax rebate policy is shown as the phased policy, need constant adjustment with change of the economic environment.Study the export tax rebate mechanism of China, contribute to the formulation export tax rebate policy further with rational more science, promote the development of export enterprise of China; Help the upgrading of industrial structure of China and promote the system reform of foreign trade, promote foreign trade to export, coordinate economic development.This thesis is divided into four parts and an appendix altogether, focus on the analysis of the export tax rebate theory and study with four the first parts, including export tax rebate and theory origin, the export tax rebate characteristic and implement course, positive roles and the utility of export tax rebate and the countermeasure part of four pieces; The appendix focuses on the practice content of export tax rebate.