Analysis On The China's Export Tax Refund Negative Effect And Countermeasures

China's export tax refund system since 1985, after the formal since the implementation of DuoCi adjustment, become the tax system in China is an important part of. In our country, and promote foreign open economy, perfect our country foreign trade to enliven the system has made great contribution. Export tax refund system is also associated with the development of market economy in China, the tax system and the reform of foreign trade system have further improved and specifications. But exit drawback policy was also think is double-edged sword, export tax refund can only keep price competitiveness, "made in China" remains low end products in the value chain. In the export tax refund system is implemented in the process, still showing that many problems, such as defrauding the steady spread, tax refund money behavior increase, national finance heavy burden of international pressure is more and more big, the demand appreciation of the RMB exchange rate is rising. Export drawback policy orientation and management problems become the focus of attention. Comprehensive and profound evaluation system of export tax refund according to their implementation of existing problems in perfect measures has strong theoretical and realistic significance. In this paper, the situation of our country export tax refunds for our current problems in the system is discussed.