Dissertation
Dissertation > Economic > Trade and Economic > States foreign trade > China's foreign trade > Import and Export Trade Overview > Export trade

A Study of the Impact of Export Tax Rebate Policy on China’s Export Trade

Author LiuZhen
Tutor LiuHaiYun
School Huazhong University of Science and Technology
Course International Trade
Keywords Export tax rebate Policy Export trade Exchange rate
CLC F752.62
Type Master's thesis
Year 2012
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The Export Tax Rebate System is an important trade policy tool as well as a fiscalmeans widely adopted by many countries to enhance the competiveness of their exportsthus to promote export trade. Since the Export Tax Rebate System was formallyimplemented in1985in China, it has undergone a reform in1994and constantimprovements in recent years and it has obviously become an indispensable part ofChina’s tax system. Over twenty years of practice proves that: The Export Tax RebateSystem has contributed a great share in encouraging and expanding our export trade,optimizing the allocation of resources, promoting enterprise development and boosting thenational economy,which is favored by many countries in the world including China toregulate their export trade.In the premise of the export trade’s stability,Chinesegovernment has carried out a series of adjustments of the Export Tax Rebate Policy inrecent years and the adjustments each time undoubtedly has profound impact on China’sexports value and economic growth.Closely combined with China’s actual conditions,this paper has probed into andanalylised some existing problems of our current Export Tax Rebate System in theory andpractice level through the economic analysis and empirical research,.This paper is dividedinto four parts:the first part is related to the fundamental theory of export tax rebate andthe basic principles we should adhere to in practical implementation. In this part,theauthor attempt to establish a theoretical foundation for the later analysis of the Export TaxRebate System through elaboration.Secondly, the author has also analyzed the economiceffect of the Export Tax Rebate System, and further analyzed the export effects broughtby the flunctuation of export rebate rate and currency exchange rate. In this part,this paperhas selected out five representative countries, conducted detailed analysis of their generaltax systems and export tax rebate systems, and summarized the export tax rebate policiesin aspects of international experience and the inspiration to our country. In the third part,the author has demonstrated the impact of the Export Tax Rebate Policy exerted onChina’s exports trade volume and concluded that the tax rebate amount and the exchangerate has significant impact on the exports volume.Based on the above research,the fourth part is mainly focused on how to improve the current policy and establish a targetedexport tax rebate system.The author gave some suggestions and ideas that value-added taxreform is necessary and the exporttax rebate system should to be more stable and moreforward–looking.

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