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Start the implementation of China's export tax rebate policy since 1985 , after years of practice and constant adjustment , China's export tax rebate policy has become a complex mechanism . Especially after the outbreak of the financial crisis in 2008 , China's export tax rebate policy again substantial adjustments in the export tax rebate rate from August 1, 2008 to April 2009 has raised the 6 . June 22, 2010 , the export tax rebate and again there has been a change , cancel some steel , pharmaceutical , chemical products, non-ferrous metal processing materials, such as export tax rebate since July 15, 2010 , a total of 406 kinds . This also caused a lot of scholars once again the attention of the export tax rebate . However, the export tax rebate policy issues , explore the nature of the export tax rebate policy less. And analysis of the economic effects of the export tax rebate , basically around the impact of the export tax rebate on export volume , the method is relatively simple , mostly using econometric regression method , and select a single variable , the results of the empirical a big difference , does not have a strong persuasive . As a result, from policy making and a variety of factors to consider , theory and case empirical analysis of the relationship between the export tax rebate policy and China 's furniture export industry competitiveness is absolutely necessary , but also the focus of this study . This article based on the basic principles of economics and empirical analysis, pointed out that the export tax rebate is the essence of the country in order to promote exports and transferring the tax benefits of a policy support . It promotes the role of exports is similar to export subsidies . Implement fully \the export tax rebate policy on the competitiveness of the wood furniture industry in China , which gives suggestions .
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