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An Empirical Study of the Impact of Export Tax Rebate Policy on Export Trade in Export-Oriented Economic Region

Author: ZhangYu
Tutor: YangFuSheng
School: Nanjing University of Finance and Economics
Course: Finance
Keywords: Export Tax Rebate Policy Export-oriented Economic Region Structural Adjustment Different Regional Export of Jiangsu
CLC: F752.5
Type: Master's thesis
Year: 2011
Downloads: 127
Quote: 0
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Abstract


The new export tax rebate mechanism shows the new period’s policy orientation since 1st January 2004.The new policy makes a structural adjustment in the VAT tax rebate rates and adopts different tax rebate mechanisms. The new policy implements that the central government and local governments joint burden export tax refund. In the international financial crisis, the exportation trades of China were hard hit. The effects of frequently adjusting tax rebate rates to avoid decline of export is not notable. So designing export tax rebate policy scientifically is very important to improvement of export in the“After the international financial crisis”.This paper mainly takes Jiangsu Province as samples to study export tax rebate policy reform which is very important. First, the article concludes the evolution of export tax rebate policy reform base on theoretical analysis, the results show the export tax rebate policy excessively adjust as a macroeconomic policy tool of the government. The export tax rebate policy should be at service of improve export trade. Then, this paper builds econometric model base on the data of Jiangsu Province to study the export tax rebate policy impacts of export growth, export mode and commodity structure of exports. The empirical results show that the main factors affecting export is the external demand both in short-term and long-term. The impact of export tax rebate policy to export growth is weak in the international financial crisis, so its actual effect is not apparent. The different tax burdens result in structural unbalance of export mode. Currently, the effects of export tax rebate policy to optimize export structure are remarkable. At last, this paper analyses the impacts of regional exports base on the burden mechanism of export tax rebate and the different level of export tax rebate in Jiangsu Province.The main suggestions on improving export tax rebate policy are as follows:First, the government should take single objective and increase stability of export tax rebate policy. Second, the government should design reasonable export tax rebate rates and perfect the structural adjustment of export tax rebate. Third, the government should reform export tax rebate policy to increase general trade exports and upgrading improvement trade exports aiming at promoting the coordination of different export trade mode. Fourth, the local government should reform export tax rebate burden mechanism of Jiangsu Province. Fifth, the central government should design export tax rebate policy which is incorporated into Jiangsu coastal development strategy system to coordinate export of different regions in Jiangsu Province.

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CLC: > Economic > Trade and Economic > States foreign trade > China's foreign trade > Customs and tariffs
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