Abstract

The export rebates is a kind of tax policy usually used in the international trading to enhance the international competitive force of the export goods of native country. In 25 years’ practice, through continual reform and perfection, the export rebates policy of China has exerted very important function to develop the foreign trade and increase the foreign exchange through exports for China. However, with the continual development of economy, the current export rebates mechanism still has some conflicts and problems. The deficiencies existing in the computation mode of “exemption, set off and refund” of export goods of current production enterprises are analyzed and discussed from the view of value added tax, and some improved suggestions are proposed from the tax basis to more scientifically and reasonably exert of the positive function of the export rebates policy in the international trading.

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