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The Research On The Incentive Mechanism For Civil Servants At The Grass-Roots Level

Posted on:2016-08-06Degree:MasterType:Thesis
Country:ChinaCandidate:K TengFull Text:PDF
GTID:2309330461994435Subject:Public administration
Abstract/Summary:PDF Full Text Request
Export tax rebate system as an important content of tax system in our country, is the country an important means of macro-control, export-oriented economy and promote China’s export trade, optimizing export product structure and promoting the rapid development of China’s international competitiveness and market share of a strong driving force. Export tax rebate system design is reasonable, whether the efficiency of management efficiency, tax rebate program is simple, export tax fraud behavior whether to effectively curb is influence export tax rebate policy play important influence factors of utility. Especially in the Chinese economy high speed development in high speed development of the new normal, suitable for China’s national conditions of scientific and reasonable system of export tax rebates can give full play to the guidance of the policy effect, arouse the enthusiasm of export enterprises, and increase the technology content high, the products with high added value products exports, to guide our export products to a higher level, to further promote the development of foreign trade in China.China’s export tax rebate policy adjustment. Formally implemented since 1985, the export tax rebate policy 30 years, with the continuous development of foreign trade in our country, the number of export enterprises, has grown in size and constantly enrich the types of export products, export drawback policy in our country have experienced frequent adjustment of export tax rebate rate stage. At the same time in the adjustment of export tax rebates, also the financial burden of the export tax rebate mechanism has carried on the proper adjustment. Along with our country reform and open policy turn into deep waters and way, the constant deepening of restructuring, China’s economic development entered a new historical period, and the adaptation, timely new adjustment of export tax rebate system in China is imperative.In this paper, starting from the status quo of China’s export tax rebate system, literature reading method, comparison analytic method, history method, system analysis method and the method of combining the normative analysis and value analysis, the problems existing in the current export tax rebate system of our country has carried on the beneficial exploration. At the same time, combining with the related theory of export tax rebates, international experience for reference and actual work experience of export tax refund put forward ideas and Suggestions of perfecting our country’s export tax rebate system, makes every effort to find a solution to current problems existing in the export tax rebate system in China.In this paper, based on the theory of export tax refund, first of all, through the analysis of the general theory of export tax rebates, to build our country’s export tax rebate system laid a foundation; Second, the export tax rebate to our country comprehensive analysis is made of the history and present situation; Third, to our country export tax rebate system in our country play a role in economic development and the analysis of existing problems, and demonstrated the export tax rebate policy to our country play a positive role in promoting foreign trade growth, find the export tax rebate system existing in the actual operation of the main problems and its reasons; Fourth, from France, Britain, South Korea, three representative countries, the export tax rebate system has carried on the detailed analysis, summarizes the international experience of export tax rebates, export tax rebate system perfect experience for reference in China; Fifth, on the basis of previous analysis, from the legislation to speed up the export tax rebate, improve value-added tax system, adjustment of export tax rebate rate, strengthening the management of export rebate tax, adjust the export tax rebate financial burden, reduce international anti-dumping investigation of perfecting our country’s export tax rebate system are discussed in this paper, and put forward the improvement of the specific ideas and measures, in order to further perfect our country’s export tax rebate system, give full play to the adjustment of industrial structure, promote the development of export-oriented economy, growth of macroeconomic regulation and control function.
Keywords/Search Tags:The export tax rebate system, Export tax rebates, The ministry of foreign trade, Tax law
PDF Full Text Request
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