The Research On Tax Rebate’s Impact On The Scale And Structure Of China’s Woody Forest Product Export

With fast expanding scale of China’s forest products’foreign trade and more abundant classifications of exporting forest products, China has played a leading role in forest product export. As part of China’s foreign trade policy for forest product, tax rebate helps reduce enterprises’burden, strengthen forest products’competitiveness and adjust export’s scale and structure. Based on adjustments of tax rebate policy since 2004, resource-intensive products’export has been restricted and labor-intensive products’tax rebate rates have been lowered, which indicates that the target of tax rebate policy is controlling export growth rate, adjusting structure, reducing trade friction and promoting industrial upgrading. This research shows recent adjustments of China’s forest product’s tax rebate policy and the state of forest product export, theoretically analyzes tax rebate’s impact on export’s scale and structure, and also uses Eviews to make a regression analysis about tax rebate and export amount of woody forest product, in order to figure out tax rebate’s impact on export’s scale and structure. Lastly, according to problems from present tax rebate policy, there will be some advices suitable for government, industry association and enterprises.