Research On China’s Current Export Tax Rebate Policy

The export tax rebate is a tax system (measures) which a country or region refund orexemption indirect taxes of export goods that has been the declaration. The goal is tomake their products excluding taxes to enter the international market, enhance thecompetitiveness of their commodities in the international market and promote foreigntrade exports.The export tax rebate is a tax measures that designed to encourage fair competitionof most countries export, and it is also one of the main macro-control means of thegovernment. The export tax rebate is in order to solve double taxation of the samecommodity taken by the exporting and importing countries in the international trade. Ithas been broadly applied in many WTO members as a financial incentive mechanism.The export tax rebate formally resumed in1985, and has taken several adjustmentsin recent years. It is increasingly becoming an important part of our tax system. Morethan twenty years’ practice has proved that: The export tax rebate policy plays a majorrole in improving the international competitiveness of China’s export products,expanding exports, and promoting national economy sustained, rapid and healthydevelopment. However, China’s export tax rebate system is not perfect, and the problemin practice is endless. For various reasons, the positive role of the export tax rebate policyhas not been fully realized. The positioning and management issues of the export taxrebate policy become the focus of attention. In this paper, the problems of China’s currentexport tax rebate system are discussed combining with national conditions.This paper firstly introduces the background, research and theoretical basis of theresearch question in order to lay the foundation for future research. And then by themethod of combining theoretical and empirical method it analyzes the impact of theexport tax rebate policy on China’s fiscal revenue, the total export trade, exportcommodity structure and export trade mode. After the analysis, it concludes that: Exportpolicies have an important impact on China’s export trade in promoting China’s economicdevelopment, adjusting the industrial structure and trade patterns to some extent. Finallyit analyzes the main problems of the current export tax rebate system, then puts forwardsome feasible suggestions and countermeasures in the current international and domestic economic situation on the basis of international experience.