| "Export Refund"is a kind of tax incentive aiming to promote the competitiveness of one country'export and also is one of the major instruments used by the central government to carry out macroeconomic regulation and control. Therefore, to establish and carry out a scientific, reasonable and effective export refund policy is of great importance for the rapid and sound economic and social development at present and also in the future. With the retrospection of the previous reform of China's export refund system and the deep analysis of the affecting factors of the current system on the related enterprises, government finance and management work as well, the researcher points out the problems of the current system in tax burden, management model, safeguard measures as well as policy efficiency and further puts forward several suggestions on improving China's export refund system so as to promote the sustained and healthy development of China's foreign trade. |
