China's Current Export Tax Rebate Mechanism Run Effects And Countermeasures

The policy of export tax rebate was allowed by rules of the World Trade Organization and wildly adopted by many WTO members , it was also an important way that government surports export. since 1985 , China has adopted tax rebates for exporting enterprises , and have reformed the system of export tax rebate many times . especially reform in 2003, played important roles in strengthening international competitiveness of our exported products, guaranteeing balance-of-payments and improving national economy sustained , stead and healthy development. the mechanism of export tax rebate is still imperfect, some problems need to be solved , such as low legislation layer , the difference of place of tax levy and place of tax rebate and so on . If these problems couldn'd be well solved , export tax rebate mechanism not only couldn'd exert its effect, but also will produce badly influences on our foreign trade and economic .With the development of china foreign trade , exported goods and exporting enterprises will continually increase , the policy of export tax rebate will also become more and more importance , so , it is necessary to adjust it now . Starting current status of china export tax rebate system , and considering the theory of export tax rebate and international experience , this paper try to find out a solution to solve problems existing in current system of export tax rebate .This paper includes 4 Parts :Part 1 , General Theory Analysis of Export Tax Rebate . Including its definition , character , theory proof , comparision between export tax rebate and other encouraging measures , significance in theory and practice , and so on.Part 2 , International Comparision of Export Tax Rebate and Reference . Including , introducing export tax rebate systems of mainly countries such as France , Germany , Italy and their successful measures on management of export...