The Influence Of Export Tax Rebate On Export Trade Of High-tech Industry In China

Since China's entry into the WTO,the total volume of export trade has been increasing year after year.High and new technology industry as a new and powerful productivity,in today's play an important role in the economic society,high-tech exports as the world's main trade development,countries also began rushed to develop high-tech industries,and constantly promote the adjustment of export commodity structure,strive to improve the high-tech products in the international market share,and boost the rapid development of the economy.Export tax rebate is a legal measure recognized by the world trade organization,has become an international practice.Based on China's current export trade environment and the development demand of high-tech industry,how to effectively play the export tax rebate policy to effectively promote high-tech industry,so as to play its role in industrial structure regulation has become an increasingly important issue.Therefore,it is of practical significance to discuss the impact of export tax rebate on the export trade of China's high-tech industry from multiple perspectives,which is helpful to provide reasonable Suggestions and policy basis for the sustainable development of China's economy.This paper selects the high and new technology industry to systematically analyze the effect of export tax rebate,and tries to find the reform Suggestions to promote the export trade development of China's high and new technology industry from the perspective of export tax rebate by analyzing the system theory and supporting the empirical test.The paper is mainly divided into six parts: the first part is the introduction,the second part is based on the concept and theoretical basis of export tax rebate,sorting out the impact of export tax rebate on export trade in the aspects of export cost,industrial structure and innovation and upgrading.The third part and the fourth part combined with the development status of export trade of China's high-tech industry and the change course of China's export tax rebate policy,from the perspective of total volume and structure,using a large number of data to empirically test the impact of export tax rebate policy on China's high-tech industry export trade.Furthermore,it is concluded that the export tax rebate has certain incentive effect on the export trade of China's new and high technology industry,and that the export tax rebate has different incentive effect on the export of different industries of new and high technology industry.Part fifth and sixth part is based on the export trade of high-tech industry in China in the export tax rebate policy adjustment too frequently,policy implementation is concentrated,Levy and refund tax analyzes and summarizes the problems of the management does not reach the designated position,put forward such as: maintaining moderate export tax rebate policy stability,export tax rebates differential design,improve the export tax rebate collection system construction,etc.Series of reform proposals,in order to promote the development of high-tech industry export trade in our country.