Economic Effects Of China's Export Tax Rebate Analysis And Policy Recommendations

The export rebate system has been used by many countries to encourage export, and it is an international practice approved by the WTO rules. Since our country implemented the export rebate system in 1985, it has been revised many times and promotes the development of export trade and growth of domestic economy of China. On the other hand, Our government is now paying more attention to the important role that the export rebate system plays in upgrading our export commodity structure and domestic industrial structure. This paper makes a study of the economic effect of export rebate system, which includes effect on the economic growth and effect on the industrial structure adjustment. Based on theory, this paper expects to put forward some practical policy suggestions after empirical analysis with the latest data. As for the content, this paper has been divided into six parts. The first part is the introduction of this paper's research backgrounds, content structure and innovations, and we also review the domestic and foreign relevant researches; The second part briefly explains the basic theory of export rebate; The third part summaries the development process of export rebate system in China; The fourth and fifth parts are the main body part of this paper, which makes detailed theoretical analysis and empirical analysis of economic effect of export rebate; Finally, in the sixth part, we put forward some policy suggestions to perfect the export rebate system of our country, according to the results of analysis. The conclusion of this paper is that export rebate plays a remarkable role in promoting China's economic growth and industrial structure adjustment. However, there are many problems with China's current export rebate system, and we should make further adjustment and improvement in the later practice.