Dissertation > Excellent graduate degree dissertation topics show

Effect Analysis and Suggestions of Perfecting for Policy of Chinese Tax Rebate for Exports

Author: WangJianPing
Tutor: ZuoZuo
School: Capital University of Economics
Course: International Trade
Keywords: Export tax rebate Economic effects Practical problems Strategic Trade Policy
CLC: F752.5
Type: Master's thesis
Year: 2006
Downloads: 1587
Quote: 9
Read: Download Dissertation

Abstract


Export tax rebates on exports refund of value added tax and consumption tax actually paid in domestic production and circulation , is encouraged by the state is an important content of the export policy , the country 's foreign trade development plays an important role . From the point of view of fair trade between countries , between countries under internationally recognized principle of tax fairness , a country should only national consumer tax should not tax foreign consumers , that the tax burden should not be passed on to foreign consumers , tax output policies . The WTO Subsidies and Countervailing Measures Agreement clearly stipulates : export goods tax refund (exemption) as long as it does not exceed the indirect tax levy or candidates , it is not export subsidies , is fully consistent with WTO provisions . Economic policy should be to improve and change with the economic environment and economic needs , China 's accession to the WTO , the relevant provisions of the WTO requirements as a Contracting State shall uphold and improve the export tax rebate policy . At present , China's export tax rebate in practice there are a lot of problems , theoretical circles there are escalating controversy about the export tax rebate should be abolished or retained , in view of the doctrinal dispute and confusion , this article attempts to study should not be subject to export tax rebates, how to understand the problems and how to optimize the export tax rebate policy in the export tax rebate . China started in 1985 with the full development and use of the export tax rebate policy and after frequent export tax rebate rate adjustment phase , the complexity of the tax rebate system changes phase in October 2003 and August 2005 , the Chinese government of this policy , a new reform. System , this paper discusses the basic theory on the basis of the export tax rebate policy formation , a brief study of the historical development of China's export tax rebate policy , China 's export tax rebate policy reform influencing factors are analyzed and practical issues , a comparative analysis of the world 's tax rebate policy , and finally focus on the recommendations on the improvement of China's strategic export tax rebate policy .

Related Dissertations

  1. Research in Motivation of Chinese Direct Investment and Economic Effects in Laos,F224
  2. Design and Implementation of Wuqia national tax export tax rebate letter -conditioning system,TP311.52
  3. Research on the Legal System of the Protection of Chinese National Parks,F592
  4. China 's export tax rebate rate and exchange rate policy impact on export Comparative Study,F832.6;F752.62
  5. Economic Effects and Development Measures Research of Tourism in Qinghai,F592.7
  6. A Study on Macro-tax Burden of Jiangxi Province,F812.42
  7. The Study on the Export Tax Rebate Policy How to Optimizing the Structure of Industry,F752.5
  8. The Impact of Export Tax Rebates on Export Trade of Commodities,F752.62;F224
  9. Effect Analysis about Our Export Tax Rebate Policy in Financial Crisis,F752.5
  10. Research and implementation of the system of export tax rebate of Early Warning and Assessment,F752.5
  11. A Research on Export Tax Rebate Effect on the Export Trade of Jiangsu Province,F752.5;F224
  12. Analysis and policy recommendations of the effects of China 's export tax rebate system,F752.5
  13. The Analysis on the Formation Mechanism of the Economy and Its Effect of the Standardization Strategies in China’s Foreign Trade,F203
  14. The Research on Export Tax Rebate of Textile Industry under Current Situation,F752.5
  15. Research on the Theory and Practical Issue of Special Categorized Plants Garden,TU986
  16. On Current Status and Economic Impacts of FDI in Information Communication, Computer Service and Software Industry in China,F426.6
  17. The Research of Export Refund System Reform in China,F752.5
  18. Research on Export Tax Rebate Policy and China’s Exports,F752.62
  19. An Analysis on the Changes of China Bonded System and the Economic Effects,F752.5
  20. Foreign mergers and acquisitions of core competitiveness of enterprises in China,F271
  21. The export tax rebate rate adjustment on export trade,F812.42

CLC: > Economic > Trade and Economic > States foreign trade > China's foreign trade > Customs and tariffs
© 2012 www.DissertationTopic.Net  Mobile