The Influence Of The Tax Refund Policy Of China On Its Trade Structure Optimization

In recent years with the adjustment of our country's tax refund policy, the trade structure also was having the corresponding change .How does the tax refund policy promote the trade structure optimization? There are still many questions to be studied theoretically and practically .This thesis unifies the evolution of our open policy specially the tax refund policy, in this thesis the trade structure adjustment and the evolution have been discussed thoroughly.This thesis adopts the comparison analytic method, comparatively analyze the new tax refund policy implementation before and after, and analyze the trade structure change, to study the influence of tax refund policy exert on trade structure . I utilized concrete cases to analyze how can tax refund policy has the influence on trade structure.This thesis is divided into six chapters, the first chapter analyzes background of the topic about the influence of tax refund policy on trade structure optimization and present situation of the research domestically and overseas, thus promotes the question ,then estimate research technique and the innovation spot. The second chapter focuses on the background of tax refund policy theory, the economic analysis and the tax principle basis, summarizes the evolution process of our tax refund policy, and refers to the main national tax refund policies to propose the related mentality. The third chapter proposes the classification of the trade structure, analyzes our trade structure situation and the existed questions. The fourth chapter divides into four aspects, has analyzed the influence of the tax refund policy separately on the trade commodity structure, the method structure, the regional structure and the entity structure .The fifth chapter bases on the research of fourth chapter, explores the adjustment direction of tax refund policy, and analyzes how to establish the goal of the trade structure optimization, finally proposed corresponding policy suggestion. The sixth chapter summaries and analyzes research limitation and the research forecast of the whole text. This thesis has studied the following four questions with: (1) the relation between the trade commodity structure level and tax refund policy adjustments;(2) the relation between processing trade's excessively high proportion and the direction of the tax refund policy;(3) the question of unbalanced trade development in East and West regions of China; (4) the guidance question of tax refund policy to overseas-funded enterprise in entity trade.This thesis proposes the trade structure optimization goal in the research, elaborated specifically the influences of tax refund policy to the trade structure optimization and the structure of utilizing foreign capital, has explored the effective way to balance the trade development in East and West region of China, and to overcome the "Ma Tai" effect caused by present tax refund policy. The paper finally puts forward suggestions of utilizing tax refund policy to optimize trade structure.