Study On The Administrative Reform Of The Export Tax Rebate In Jiang Xi

The export tax rebate policy is an important component for a country's taxation system. Tax rebate for export products is accordance with WTO rule. It is also a common practice for every country in the world. In 1985, the tax rebate policy in our country was implemented formally. Through more than 20 year's development, a set of maturated export tax rebate policy system suitable to china's actual conditions has already been established in China. However, owing to all sorts of causes, there are still many problems in the tax rebate policy in our country and they demand prompt solutions. Because of the policy and mechanism is provided for national reunification, all provinces can only implement them by improving their administrative level, optimizing operational procedures. Just under this background, I decide to do some study on the administrative reform of the export tax rebate in Jiangxi.The article is classified into five chapters in total. The first chapter is the introduction, the main topics on the background, significance and research. In chapter 2, the theory of the export tax rebate is studied. In chapter 3, domestic and foreign export tax rebate policy provisions and the existing system are discussed. In chapter 4, the administrative situation of export tax rebates in Jiangxi is introduced, the necessity and feasibility of the reform is also analyzed. The last chapter is constructed with reform program and ideal model of the export tax rebate in Jiangxi.In addition, with help of analyzing disciplines, such as literature study, comprehensive data analysis and comparison analysis, following viewpoints are put forward: 1. The current export tax rebate system is basically in line with the situation of our province. 2. The current administration of export tax rebate still has many defects. 3. It's necessary to perfect the administration of export tax rebate.