The Optimizational Research Of Export Tax Rebate Policy On The Condition Of Benefit Coordination

Export tax rebate is the country to be strengthen the competion of export product price of ability, the taxation department will return the indirect tax for exporter in the commodity, thus enable the export commodity go into international market taxation to participate competitive after derate, it is a kind of policies and systems.The basic purpose of the tax export rebate policy is to make china's export commodity have an equality competitory environment with foreign merchandise. The adjustment of export rebates policy will cause influence for all partier's benefit. Not only vital interests of the company and relevant department but also financial interests of the central and local government, in long time, it will give rise to influence for foreign trade and economy of our country. Therefore ,it caused great attention from the theory circle,all levels government,taxation department,the ministry of the foreign trade and economic cooperation and all company.The export tax rebate policy begins in 1985 year in our country. Having implemented the new tax system since 1994.the export rebates policy is gradually improving. It becomes an important component part and macro adjustment method in our country's taxation system already. The practice proved that the export rebates plays very important effect on the earn foreign exchange through export,optimize resource allocation,enterprise development and promoting national economy. But because many reasons ,such as imperfect of the value added tax system, the export rebates also has many problems.This paper includes an "Introduction" and the three main parts. The introduction explained the background and significance of the topic, gave an overview of the current research situation at home and abroad, and the study method, research frame and innovation of this paper. The first parts:"The explanation of related theories about the tax export rebate policy and benefit coordination". Analysis the tax policy about the optimizational research on export tax rebate policy. Explained the meaning,characteristics of the tax export rebate policy,benefit coordination and the necessity of implementing the tax Export rebate. The second parts:"Anaiysis of export tax rebate policy in present stage". On the foundation of wholly hackling export tax rebate policy, by means of appraisal export tax rebate policy in present stage, analyzes its existing questions and causes. The third parts:"The discuss of optimization export tax rebate policy on the condition of benefit coordination". First of all, it optimize the export tax rebate policy orientation is to achieve the goal of a balanced coordination of the interests of all parties, and then build from six to optimize the export tax rebate policy initiatives, namely the establishment of an effective mechanism for export tax rebate policy decision-making; establish and improve the export tax rebate policy interests of the coordination mechanism; Differences in the implementation of the export tax rebate policy to encourage enterprises to upgrade the industrial structure; resolutely crack down on fraudulent claims for export tax rebates, regulating the export order to further improve the central and local share of the export tax rebate mechanism, improve the relevant supporting measures to strengthen the export tax rebate policy and the initiative effectiveness.The main innovation of this paper is mainly behaves following three aspects: the first one is leads benefit coordination mechanism to the region of export tax rebate policy ; Then bring forward the original opinions as central government,local government and company is at the gambling position .Appraisal export tax rebate policy in Present stage, then bring forward the original opinions as the goal of export tax rebate policy is make all quarters's benefit balanced. The last point is discusses the countermeasure of optimization export tax rebate policy, which has very important policy consultant value, from the benefit coordinated angle.