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Although the export tax rebate policy formulation and adjustment to take into account the complex national and international situation, is a huge and difficult task, but the export tax rebate policy in relation to other policies and instruments of government regulation has its unique advantages.

(1) comply with international practice

世界贸易组织补贴与反补贴措施协议规定只要出口国在设置出口退税率时使退税款不超过出口产品生产过程中实际缴纳的税款，就不能视为禁止性补贴，其他国家就不能以此为借口进行报复，从而可以有效的减少贸易争端。

WTO "Agreement on Subsidies and Countervailing Measures" provides the exporting country as long as you set the export tax rebate rate of export refund shall not exceed the actual production process of the tax paid, it is not regarded as prohibited subsidies, other countries will not be able to this as an excuse to retaliate, which can effectively reduce trade disputes.

(2) Adjust the flexibility and freedom

出口退税政策的制定反映了本国宏观经济目标，当然还受制于本国财政能力，但是只要在符合国际惯例的范围内，各国有制定和执行的主权，而且可以根据本国经济发展需要，在不超过征收水平的范围内，灵活自由调整出口退税产品及其出口退税率。

The export tax rebate policy formulation reflects the national macroeconomic objectives, of course, subject to their financial capacity, but as long as in line with international practice within the scope of the development and implementation of national sovereignty there, but according to their economic development needs, without exceeding levy levels within the range of flexibility and freedom to adjust export tax rebate the product and its export tax rebate rate. Especially with respect to export subsidies, its adjustments are not vulnerable to retaliatory trade partners, so adjustments and changes to the country in terms of flexibility and freedom.

(3) policy adjustment quick
Because the export tax rebate policy adjustment directly determine the corporate tax burden, thereby affecting production costs, thus changing the corporate profits. In pursuit of profit-maximizing firm will inevitably based on the level of the tax burden to adjust its export production scale and structure of the government focus to production-oriented products and services.

With China's accession to the WTO and policy changes in the environment, China's foreign trade exports were widespread attention, the export tax rebate as a neutral policy, by the theorists, all levels of government, the financial sector, foreign trade departments and foreign trade enterprises and other parties emphasis on foreign trade export enterprises are playing an increasingly important role.

China in April 1, 1985 implementation of the export tax rebate policy, the export tax rebate policy mechanisms to expand exports, to enhance the competitiveness of products have played a role in promoting exports while greatly mobilized the enthusiasm of enterprises, and promote the development of trade. The current export tax rebate policy is based on January 1, 1994 onwards, "the PRC Provisional Regulations on VAT" to determine.
The export tax rebate rate adjustment can be divided into the following four main stages:

1994-1997 was gradually lowered the export tax rebate stages in 1995 and 1996 conducted the first substantial export tax rebate policy adjustment;
1998-2003 Gradually raise the export tax stage, especially following the本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。