On Perfecting China's Export Drawback Policy System

The export drawback took a financial drive policy, has been widely applied by the WTO member. Our country started from 1985 to implement the international general export drawback policy, and promulgated officially in 1994 "method for Export Drawback". For more than 20 years, the implementation of this policy positively promoted the exportation growth and strength of our foreign trade, and it becomes an advantageous method of our macroscopic economy regulation, but the old export drawback exposes many difficulties and the problems, in 2004 our country proposed the new export drawback policy.The thesis is divided into four chapters. The first chapter is a general description of export drawback, mainly elaborates the concept, the principle, the characteristic of the export drawback, and it introduces the course of export drawback policy and the theory viewpoint about export drawback in China; The second chapter is the background and the characteristic of the new export drawback, it analyzes the reforming reason of export drawback policy, and carries on the elaboration to the content of new export drawback policy; The third chapter is present situation of the various countries' export drawback policy, mainly introduced the export drawback policy and the experience of the main world countries, it also pointes out the existent deficiencies of our present export drawback policy, such as the problem of instability, the imperfect legal framework, the tedious procedure and so on, it also elaborates the reasons of such problems; The fourth chapter further strengthens the constructing of export drawback policy system, and proposed some measures to perfect the export drawback policy.The contribution of this thesis lies in some suggestions it offers for the government to perfect the export drawback policy system. First to positively advance the structural reform of VAT, second to further perfect the shared mechanism of export drawback between Central government and the local government, third to construct the highly...