Study On National Policy Of Tax Reimbursement For Exports

As one of important contents of macro-control policy, the system of refunding taxes on export goods not only have a direct effect on our export trade, but only plays an important role in developing market economy, upgrading industrial structure. It is an important support for positive operation of socialist market economy. Since China entered into World Trade Organization, our foreign trade takes on a fast-developing look. The current system of refunding taxes on export goods does not be adapted for our current situation of economy and foreign trade. At this time, the research into the system of refunding taxes on export goods is significant for the policy theory, as well as for the practice of economy developing, regional balance of economy and industrial structure upgrading.By looking into the problems appearing in reality separately on macroscopic and microscopic scales, the article analyze the problems in the operation of the system of refunding taxes on export goods in term of government management. On the basis of that, suggestions on the reform of the policy are given.The article have been written in the way of "theory constructing, problem analyzing, problem solving", including the following 4 parts:The first part is the introduction; it outlines the research achievements of senior experts. It explains the theoretical and practical significance of this research, and describes the research methods and innovation of it as well.The second part is the theory explanation. It explains the necessity and significance of the policy reform by the theory of economics.The forth part is explains the problems appearing in the operation of the rule, as well as the causes and results of them. The problem always shows in service quality of government, the vague orientation of policy, and the weak supervising system and so on.The last part issues the some measures and methods of directing and regulating the export enterprises in new international environment. Government should begin with the following three aspects: firstly, the orientation and principles should be confirmed; secondly, the service quality of government should be improved; thirdly, the system of refunding taxes on export goods should be advanced.The innovation of the article lies in the following aspects: it is written in term of government, macroscopically and microscopically analyzing the problems appearing in the course of the operation of the policy; On the basis of dynamic course, the article looks into the cause of problems separately in early, middle and later stage. At last, the author gives some suggestion on the combination of the policy of refunding taxes on export goods and regional orientation, and combination of the refunding policy and Industrial orientation, and so on.