Research On The Optimization Of China's Export Tax Rebate Policy

Export tax rebate is a significant component for a country's tax system meanwhile it also a core product for international tax coordination of the trend of global economy.As a tax system for encourage export and a measure of financial promotion,it could have tremendous impact on both domestic economy and promote upgrading of the industrial structure.Therefore,it has become a momentous issue of which how to formulate a effective export tax rebate policy which adapt to China's situation.Due to China started late on export tax rebate,according to the policy objectives in each period,the government export tax rebate is changing correspondingly.With the constant promotion over three decades,it makes some achievements which suit to our nation situation in export tax rebate.Then entering the 21 st century,with the continuous development of country's informatization and legislation,it hardly could keep pace on the further improvement of our nation's policy owing to the lagging export tax rebate policy.In this paper,it attempt to understanding and comprehend the export tax rebate policy and analyzing the past records,analyzing this policy impacted on export tax rebate in every periods,through the analyzing of home related data and aboard comparation analysis,Meanwhile,based on the practical working experience for export tax rebate,it enlightened a series of optimization policy which including it make some suggestions for current export tax rebate policy which on unification of tax levy and rebate,establishing and perfecting the legal protection system,further deepening the reform of VAT,promoting the export tax rebate management system and etc.It intended to provide some references for the revolution of tax rebate policy in next phase and intensify the efficiency of export tax rebate policy.This paper is divided into six main chapters.In the first chapter,the author studies the domestic and foreign literature,understand the research situation of the export tax rebate policy in different fields,and provide the basis for the research.The second chapter describes what is the export tax rebate policy,and through the relevant legal basis of the policy,to provide a solid theoretical foundation for the paper.In the third chapter,through the evolution of the export tax rebate policy and the status quo,this paper describes the impact of policies on China's employment,adjustment of industrial structure and other aspects.The fourth chapter,through the improvement of the export tax rebate policy at different levels,and through the comparison of the old and new,affirmed the effectiveness of the policy side.At the same time,the paper summarizes some related contradictions and deficiencies of the current policy.The fifth chapter summarizes the Enlightenment of foreign export tax rebate policy to the optimization of China's policy.The sixth chapter summarizes the countermeasures and suggestions on the improvement of China's export tax rebate policy.