The Export Tax Rebate On The Impact Of China's Export Trade

China's current export tax rebate system, established since 1985 has been 20 years of development history, it has passed several major reforms and restructuring, and in the reform and restructuring in the continuous development and improvement. The export tax rebate so that export products to non-tax price of access to international markets, enhance the international competitiveness of export products and expand exports. In ensuring China's international balance of payments and increase foreign exchange reserves have a positive meaning and so on. Nevertheless, today's export tax rebate system, there are still some problems, and as the external economic environment, the development and changes, but also generated some new problems. So how to resolve these problems so that China's export tax rebate system more perfect and more in promoting China's economic stability and development, it is the focus of this paper is to study the significance of the export tax rebate.This sort of export tax rebates basic theory and China's export tax rebate adjustment of the specific content of the previous, as the theory of the full text of foreshadowing. The focus of this research is that through economic analysis and empirical research methods to analyze the export tax rebate from the three pairs of the export trade, export tax rebates on exports were the impact of trade, export tax rebates on exports of the impact of trade patterns and export tax rebate on the export products structure. Analysis process, combined with our recent macroeconomic situation and statistical data on China's export tax rebate system was new to explore and learn from France, Italy, Germany, Thailand's export tax rebate management experience, put forward a sound system of five of China's export tax rebate response, respectively, the export tax rebate policy is to maintain the stability and continuity; further improve the "exemption, offset and refund" policy to achieve "sign back integration"; to eliminate unreasonable rebate policy, fair treatment of export enterprises; improve the Value Added Tax Act , adjust the tax rebate policy effectively to achieve timely and full rebate; closely with various departments to prevent fraudulent activities...