The Study On The Export Tax Rebate Policy How To Optimizing The Structure Of Industry

Since 1985, China formally established after the export tax rebate system in 1994, a comprehensive tax reform, establishing a complete system of export tax rebates, export tax rebate at the time the promotion of China's export growth has played a significant role in promoting. Later, because of the economic situation and financial capacity reasons, the export tax rebate rate adjustment several times, gradually deviated from the principle of tax neutrality. The new century under China's trade surplus continued to grow and the impact of foreign exchange reserves, China's trade frictions with other countries more and more pressure on RMB appreciation has also increased greatly, both inside and outside to alleviate the imbalance of China's economic status and adjust their domestic industrial structure, China Government in 2004 has conducted the last large reform of export tax rebates, in order to achieve industrial restructuring and optimization of export growth. The export tax rebate policy how to optimize the industrial structure and what problems there are in theory and in pactise is the issues of common concern. This paper tries to research the role played by the export tax rebate policy in the optimizing the structure of industry.In this paper, the writer analysis based on qualitative. First of all, the writer research some theory of the export tax rebate and the theory of industrial structure, which as a theoretical guidance of this article. Secondly, the writer studies the history of our export tax rebate system and the structure of industry summing up the development direction of China's current industrial structure and export tax rebate policy. And then through the use of empirical methods both volume and product mix to analyze the export tax rebate policy on the impact of industrial structure. On the one hand to measure the amount of sub-industry basis, the estimates from 1994, export tax rebates on agricultural products industry, minerals industry, textile industry, mechanical and electrical products industry, forest products industry and in turn affect the sensitivity increased. On the other hand to collect the export tax rebate rate differences frequent adjustment period (from2003to 2,008) the export industry data, analysis of the export tax rebate on the product structure. From the export tax rebate policy found in the course of the existence of tax classification is too professional, the tax rate development is not quite reasonable, the tax issues is complicated. Finally, a series of measures proposed, including increased tax rates on different classification criteria of the study, to develop an appropriate export tax rebate rate, strengthening of intergovernmental co-ordination of various departments and industry associations to establish industry clusters play the advantage and so on.Currently in the context of global economic recession, slowing foreign demand, export situation is not optimistic. While China's economic troika-investment, consumption, exports, on domestic investment and consumption to drive the domestic economy has become the economic profession generally agree that the point of view, at this stage whether the sustained and rapid development of China's economy, increase exports alone tax rebates to boost exports and promote the growth of national GDP is not the most effective way, it needs to depend on differences in the profits of the export tax rebate adjustment function to guide further optimization of industrial structure in China.