Research On Coordination Of Effective Tax Rate Of Value Add Tax And Exports Rebates

Export rebate policy is an important policy for encouraging and developing our export, so it has been paid much attention for a long time. There are lots of researches on export rebate, and most of them are focus on the export effect. From the results of the research, we could get the conclusion that export rebate policy has demonstrated an important effect on increasing the export trade of our country. Zheng guihuan (2004) concluded from her paper that the proportion of export rebate to total export was 9.88%.Export rebate level is used to judging the stimulation effect of export rebate on foreign trade. At present, the official tax rate of domestic goods is 17%, the rate of special goods is 13%. The export rebate rate is according to the relate policy. The research on the effectiveness of export rebate is vital to the implementation of it. One of the effectiveness criterions is the rate of levy and rebate. Most of the research methods on the rate are comparing the official tax rate and rebate rate. However, Value Add Tax is a kind of special tax, and its implementation process is very complicated. Because of the particularity of the Value Add Tax, it is likely giving rise to the difference on the effective tax rate.According to the theory of international tax, the factors of impacting the tax burden is not merely nominal tax rate but also effective tax rate. Because of the personality of the Value Add Tax, the effective tax rate is different from the nominal tax rate. So, the research on export rebates level is very important. The main part of this thesis is research on coordinate on export rebate level and effective tax rate. The aim of this thesis is analyzing the tax rebate level by calculating the effective tax rate. After that, I will propose some suggestions which are helpful to improving the practical effect of export rebate. These research and suggestions are benefit to tax policy maker and taxpayer.