A Study Of Effect Of Export Tax Rebate Policy On Hunan’s Agricultural Product Export Trade

The Export tax rebate system is widely used in many countries around the world, which is regarded as an important financial incentives. It also has been endorsed by WTO and become an international practice nowadays. Since the new China has been found, China’s export tax rebate policy has experienced different stages of development, which has been in the process of constantly adjust and perfect. The implementation of the export tax rebate in our country is great beneficial for expanding our export scale, optimizing the industrial structure, creating foreign exchange income and so on. But we shouldn’t ignore that, with the further development of the national economy, together with the exist of some drawbacks when the export tax rebate policy was established, there’re many problems and vulnerabilities about the export tax rebate in practice should be solved, therefore the studies of the export tax rebate policy has become the focus of scholars. Based on time axis, this paper gives an detail introduction about the development course of the export tax rebate policy, as well as its related theory. Upon on this, the paper also analyzed the existing problems in the export tax rebate policy in our country at present stage, such as the legislation system is not sound, the export tax rebate policy is not stable, the tax rebates has been in frequent adjustment, the mechanism of export tax rebate burden is not reasonable, the timeliness and fairness of export tax rebate should be improved and so on. Agricultural product export trade has great significance for solving the rural employment, increasing farmers’income and promoting agricultural industrial structure, which gradually become the important driving force to solve the problem of "agriculture, rural areas and farmers" in our country. As a big agricultural province, the agricultural product export trade of Hunan Province has been in the foundational status. With the strengthening of globalization trend, as well as the opportunities brought by China’s entry into the WTO, the market of Hunan’s agricultural product export trade expands continuously, trade patterns optimize constantly, the trade interests also increases gradually. But as the transition period of entering into WTO finished, as well as the world financial crisis, the development of Hunan agricultural product export trade will face huge challenges. Therefore, making the best use of export tax rebate policy services for the sustainable development of Hunan province is particularly important.Based on the introduction of export tax rebate policy’s relative theory,this paper regards the data of Hunan’s agricultural product export trade from 1995-2013 as sample, establishes the econometric model, and makes empirical analysis about relationship between the export tax rebate and Hunan agricultural product export trade by the measuring software. Then this paper draw the conclusion that there is high correlation between the Export tax rebates and Hunan agricultural product export trade, that is when the export tax rebates increase 1%, Hunan agricultural product export trade would increase about 0.8%. And at last, this paper puts forward some recommendations to perfect the export tax rebate policy and promote the sustainable and healthy development of human agricultural product export trade.