A Research On The Adjustment And Impact Of Policy Of The Export Tax Rebate

Export tax rebates means the value-added tax or consumption tax will be paid back to the export enterprises in the course of the production and circulation. It has been adopted by most countries and regions all over the world and been regarded as an effective financial stimulant policy. When the export tax rebate system was first introduced in 1985, it was done so in order to increase China's international competitiveness, boost export growth, and decrease unemployment. It has several important adjustments up to the present. The adjustment of export tax rebate rates is a key link in the adjustment of tax rebate policy, and burden mechanism on export tax rebate is a important means of the adjustment of tax rebate policy. Thus, the paper first reviews the history of Chinese export tax rebate reforms, then analyzes the impacts on China's trade and economy from export tax rebate rates and burden mechanism on export tax rebate. At last, the paper puts forward some advices for the the perfection of export tax rebate policies and export enterprises.