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The export tax rebate policy is an important macroeconomic control means of China, which has the great concern in the Export Tax reform,The policy adjustments ,especially the tax rebate rate structural adjustment, gives major impact on China’s export trade.This paper first reviews the related export tax rebate theory, hereafter it expounds the development process and present status of China’s export tax rebate system and then illustrates the export tax rebate system internationally ,makes a comparative study so as to make references for China’s export tax refund system ; afterwards, we choose the exports of Jiangsu Province as the research object, establish a mathematical model of the export tax rebate ,make empirical analysis to identify problems in the export tax rebate and make corresponding policies. In order to actually observe the export tax rebate policy on the export trade in Jiangsu Province, this paper first introuduce the export dates of Jiangsu Province from 1997 to 2007 as the annual series samples, then make an relevant regression analysis to discuss the relationship between export growth and the export tax rebate policy in Jiangsu, while use this model to predicte, the relevent data in 2008 ,and make some comparisions..Finally, this paper researches the export tax rebate policy from the fowllowing aspects :the burden of mechanism, management procedures, then analyze the governance of China’s export tax rebate Policy problems, and make relevant policy recommendations.
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