Analysis And Strategy Upon The Foreign Trade Effect Of China’s Export Tax Rebate Policy

For a long time, China’s export tax rebate policy has played an important role in supporting and promoting the development of China’s export trade. Since1950China has began the first attempt of the export tax rebate policy. Along with the reform of China’s economic development, China’s export tax rebate policy is also constantly changing. Before1994, China has yet to establish the foreign trade system, market economy and fiscal system, the problem of export tax rebate is just mainly due to the pressure of the financial burden. In1994, China carried out the historic Tax Reform, the turnover tax system of value-added tax as the core is also been established during this period, which laid the foundation for constant improvement and reform of China’s export tax rebate policy. Chinese foreign trade exports continued to grow in recent years, making our country’s export tax rebate, China’s foreign trade development, and the resulting financial pressure among the contradictions also continue to highlight.The foreword of this article includes the following sections:First, the research background and worth of article and significance; theoretical tools and research methods of this paper; the basic ideas and logical structure of this paper; other issues that should be accountable to the readers.The first chapter of text, this chapter give an overview of the studies on export tax rebate policy been done by domestic and foreign expert.The second chapter of the text, this chapter is mainly related theory of the export tax rebate. The third chapter of text, this chapter is a brief review of the tax rebate policy s change through the development and reform and do some analysis. The fourth chapter of text,, this chapter is mainly from the dual point of view of qualitative and quantitative impact on the ears of China’s foreign trade and exports of China’s export tax rebate policy analysis. The fifth chapter of the current actual foreign trade and domestic fiscal and taxation system, and analyzes the challenges facing China’s export tax rebate policy. The sixth chapter is put forward some proposals for the reform on China’s export tax rebate policy.