Export Tax Rebate In The Perspective Of Policy Implementation

Export tax rebate is refers to a country or region to export goods has been declared departure, by the tax authority according to the provisions of the tax law will be returned home, in the pre export production and circulation of the links have been paid indirect taxes domestic value-added tax or consumption tax, a tax system for export enterprises. As with the WTO rules, the export tax rebate has become widely used in the international trade and a tax policy for all countries to accept. China’s export tax rebate as a public policy from1985officially out of public view, now has over the past nearly thirty years. In this thirty years, with the continuous development of our economy, the export tax rebate policy at the same time to adjust and perfect, to encourage and expand our exports, stimulating economic growth played a very important role. Especially after entering in21Century, China’s foreign trade has been developing by leaps and bounds, total exports in2009ranked first in the world for the first time. The export tax rebate policy play an increasingly important role, has also been given more expectations, in addition to trade equity objectives of the original, also shoulder the mission of maintaining growth, protecting natural resources, eliminate backward production capacity, and guide the industrial structure adjustment and industrial upgrading, alleviate the pressure of appreciation of RMB external requirements of various target. Policy implementation is the key to realize the policy goal, therefore, if the export tax rebate policy can seem especially important to the effective implementation of. Policy. In this paper, the export tax rebate policy perspective, the main factors to study the impact of China’s export tax rebate policy effective execution status of China’s export tax rebate policy, and find out the countermeasures to improve the effectiveness of policy implementation. This paper is divided into five parts. The first part mainly uses the research methods of literature review and sort out the execution of related theories of the export tax rebate policy and theory. The second part mainly uses the induction change on China’s export tax rebate policy introduced and analysis of China’s export tax rebate policy execution characteristics. The third part through the establishment of export tax rebate execution model analysis of factors affecting China’s export tax rebate policy effective execution. The fourth part is the improvement of the export tax rebate policy recommendations. The fifth part is a conclusion.