The Research On The Adjustment Of Policy Of The Export Tax Rebate

Nowadays when analyzing the development of export trade, we don't concern the export quantity, but pay more attention to the export structure, which makes it more continuous,healthy and quickly. In recent years, kinds of macro-adjustments promote the development of export trade, and a lot of scholars concerns the policy of export tax rebate.The reform of this policy, especially the adjustments of export tax rebate rate ,which has done some influences on our export trend .Fistly, in order to have a clear idea about the policy of tax rebate and the export increase ,we analyze average tax rebate rate and rate of increase with graph, and then analyze the total tax rebate and total export.Secondly, at the beginning of 2004, China has adjusted the export tax rebate rates structurally. The impact of this adjustment on export mix optimization has been concerned widely.In this paper,this effect was studied through an empirical research of export data from major industries. Our empirical results showed that:Keeping or raising the tax rebate rate will increase the peasants'income, improve the quantity and the quanlity of processing agricultural products, and the agricultural sidelines will have more experience to face policy adjustments. Cancelling the tax rebate rate of the energysources and raw material products is a good idea for protect resources,which will bring negative effection in a short term ,but aftertime that will improve its international Competitiveness. Keeping the tax rebate rate of products with high-tech,little-pollution,high-level of human resource stuff, will improve the export structure of Mechanical sector.Thirdly, we find that means of co-funding of export rebate are not reasonable and we can improve it through establishing agile tax rebate base number, performing different co-funding rates in different areas, and so on.In summary, this paper show that if we want to strengthen the policy of export tax rebate, we should pay attention to"export tax rebate rate, means of co-funding of export tax rebate, how to do, the mechanism protection from funds". The Central Government should concern on the continuity and stability of the policy, adjust the structure of export rebate rate actively. Special finance reserve for export rebate shall be established in order to guarantee adequate and timely export tax rebate.