Research On Strengthening Export Tariff Rebates Management

The export tariff rebate is a policy established by the government, which sets specific regulations and rates, to ensure export competitiveness in the international market. The Tax Bureau is responsible for rebating the domestic tax paid to the export company accordingly.This article focuses on the following: 1.The export tariff rebate policy is important to encourage and expand exporting, push the development of domestic companies, drive the adjustment of industrial structure, optimize resources and stimulate the domestic economy. 2. In China the new policy has been in effect for three years, however, there are still some problems.3.Using the rebate rate to optimize and guide product and industry adjustment has become an efficient means for macro management. 4.The management of the Export Tariff Rebate Management Bureau must be progressively strengthened.The first section is a general introduction of rebate management theory, and mainly introduces export tariff rebate management theory, the history of its development and the current situation of its research in China. The second section expounds on the history and current situation of China's export tariff rebate policy, and separates its 20-year history into four periods. The third section focuses on the affects of the new rebate policy over the last three years, analyzing and discussing both the positive and negative influence. The fourth section is comparison of foreign tax rebate management, and is a detailed study of five foreign countries with well-developed tax regulations. Sections five and six are directed towards the various problems created by the new policy, and suggest specific solutions to strengthen export tariff rebate management.Previous research indicates that export tariff rebate management should be strengthened and perfected from both macro and micro perspective. From a macro perspective, a country should effectively utilize the export tariff rebate regulations to stimulate and guide its exports, expedite the change from product VAT to consumption VAT, according to economic conditions should flexibly administer rebates policy for various exported products, gradually expand the rebate coverage and after careful consideration adopt a neutral rebate management policy. From a micro perspective, gradually optimize a "exemptions, reductions and rebates" calculation method, realize a unification of tax levy and rebate, use the internet and computers to develop a paperless rebate system, use tariff rebate evaluation system to collect and analyze exports information to prevent and fight export tariff rebate fraud and apply a "late fee" rule to ensure rebates are dispersed to export companies in a timely fashion. The methods presented in this article are intended to strengthen export tariff rebate management. Methods include: gradually strengthening export tariff rebate laws, improving the balance between federal and provincial rebate policies, using monetary policies (such as exchange rate compensation) to balance the rebate affects and export companies should improve their international competitiveness by increasing product quality and technical capabilities.The contributions this article makes by using a negative-positive effect methodology to analyze costs and benefits of the new rebate policy over the last three years; taking a deeper look into both theory and implementation of export tariff rebate management thereby contributing to the research field, perspective and methodology; analyzing and discussing how to strengthen rebate management from macro and micro perspective; providing new export tariff rebate management methods including an optimize "exemptions, reductions and rebates" calculation method, paperless computer management system and export tariff rebate evaluation theory.