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Analysis of Adjustments of Export Refund of Tax’s on China’s Industrial Structure

Author: HanShuang
Tutor: TangYiHong
School: University of Foreign Trade and Economic
Course: International Trade
Keywords: Export tax rebate Social Welfare Effects The difference tax refund mode The export tax rebate rate and the rate of non-retired Export industry structure
CLC: F752.62
Type: Master's thesis
Year: 2005
Downloads: 821
Quote: 5
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Abstract


The export tax rebate system as an export financial incentives, tax policy, and is widely used by many of the world's countries and regions internationally accepted. At the same time, it is also allowed by the WTO of export promotion measures. However, since the implementation of the export tax rebate policy the theorists controversial export tax rebate policy has been escalating. One view is that the export tax rebate is a neutral tax policy, through the elimination of discrimination against exports to achieve fair taxation, create equal competitive market environment to achieve the maximum effect of the global allocation of resources. Another view is that the export tax rebate as an export incentives by the government within reasonable limits, the difference between the export tax rebate mode, highlight-oriented national industrial restructuring, promote the upgrading of the structure of the country's export products, which the country's economic structure. adjustment and the transformation of economic growth mode support. It emphasizes the positive effect of promoting the export tax rebate policy, become hidden and effective tool in the case of direct export subsidies against international norms, the export tax rebate the difference mode. In 1985 the formal establishment of the export tax rebate system, the mode of the export tax rebate policy development experienced export tax rebate model mode by full export tax rebate to non-discriminatory differences, as well as the current discriminatory differences export tax rebate mode. The same time, the export tax rebate tax system design is increasing reliance on the principle of \Continues to mature and improve the export tax rebate mode had a significant impact on the export and domestic macroeconomic, while its great significance to promote the upgrading of the industrial structure of the country has become increasingly acute. Implemented from January 1, 2004, the new export tax rebate system is a focus on the distinct structural tax reform, it seeks through the development of the export tax rebate rate of different industries to promote the optimization of the structure of export products, thus boosting China's overall foreign trade changes in the pattern of growth, to provide stronger support for China's economic growth. This article is from the point of view of the adjustment of industrial structure to evaluate the new export tax rebate policy, so it has practical significance. Meanwhile, in the course of the study, the article cites a large number of the latest development of the industry in 2004, combined with the analysis of the static welfare effects, elaborated from both theoretical and practical aspects of the industry impact of the new policy, contribute to a better understanding of the new export The actual economic performance of the tax rebate policy, from the point of view of the national welfare maximization to further improve and develop China's export tax rebate policy.

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