| Export refund is an export tax promotion mechanism , as it encourage fair competition of country's export goods , it has became vulgate international tradition . After the taxation system reformation in 1994 and these year's continuous amending, our country's export refund system has became an important part of the taxation system and instrument of macro regulation and control . Oct 13th,2003 our country carried out new export refund system reformation , timely solved some problems existed in it , this reformation promoted our country's economic development , especially since the adjustment started from Jan 1st, 2005, export refund system has gained further amending.With help of analyzing disciplines , such as literature study, comprehensive data analysis and comparison analysis , using the latest data and information , the thesis do a detail analysis for our country new system 's executive situation. The thesis 's keynote is persisting co-assumption mechanism and halfway refund rate , even supporting descending of the refund rate . At present , our country's export is not small , but we always suffer the control from others. And at the term of finance strength , we can not realize the absolute refund ,so now ,our reform target is not how to realize zero tax rate ,but how to develop healthy foreign trade,optimize industry frame,do fair competition. Depend it, then we can discuss how to develop rational co-assumption mechanism and solve problems ,ensuring each district's economy develop healthily.The thesis put forward the existent problems and measures , analyzing from tax system background,sharing mechanism,managing system and corporation . the conclusion are : firstly ,we must consummate VAT itself's defect and export refund system itself ,start form the headstream ,resolving contradiction. Secondly, the central government must increase finance allowance, and research more rational sharing mechanism, measure off the sharing scale over again . thirdly , construct efficient export refund managing system, consummate supervising and controlling measures, increasing beating strength of the cheating action. Fourthly , construct a fair and rational tax environment for the export products and export corporation. |
