The Role Of Tax Refund Policy In The Adjustment Of Export Structure Of China

This paper discusses three correlating questions. First, it discusses the evolvingand characteristics of the structure of China export from 1985-2005 as well as thearea of export, the export of Foreign Funded Enterprises and the mode of export.Second, the tax refund policy is divided into two separate parts: the Ratio of TaxRefund and Bearing Mechanism. The roles played by thus two parts are analyzedseparately. Third, the prospect of the reform of Tax Refund policy is made in order tofind a way to exert the positive effect of this policy. At last, it is concluded that theTax Refund policy should be directed to fit the trade policies and industry policies ofChina. The Tax Refund policy should play a larger part in the structure of exportthrough with the structure of the whole economy can be improved.