A Study On The Influence Of Export Tax Rebates On China's Exports Of High-tech Products

Since 1986 the program of National high technology research and development has implemented( "863" program), the government supports the development of high-tech industry by export tax rebates. At the same time, there are some new problems in the high-tech industry. To better promote the development of high-tech industry in our country, this thesis takes the impact of export tax rebates on China's exports of high-tech industry as the research object and analyses how export rebates impacts the export of high-tech industry.This thesis analyses the influence of the export tax rebates on high-tech industry export from many angles such as the exports of high-tech products, ways of export trade, export commodity structure, export destination structure, the features of export forms and so on. Firstly, the thesis explains the concept of high-tech industry, the present status of high-tech exports in China. Secondly, it describes the characteristics of export tax rebate policy, then it analyses the output and export structure of high-tech industry in China when our government apply different export rebates rate and export burden mechanism. On volume analysis, it sets up an error correction model(ECM) and reached to the conclusion that tax rebates gives a positive influence on high-tech products exports. On the basis of the above analysis, to expand high-tech industrial export, optimize export structure and promote the development of enterprises, some polices are recommended. The methods and strategies of export tax rebates should be reformed according to the characteristics of the high-tech industry itself, the government should strengthen the control and supervision mechanisms in the implementation of the export tax rebate policy.