Research on Export Tax Rebate System

Author: Liu Lianwen
Publisher:
Publish Date: 2004-10-01
Features: Export tax rebates hold significant importance for a country's macroeconomic operation. China has had practical experience with export tax rebates since the 1950s. With the formal introduction of the Value-Added Tax (VAT) in China, export tax rebates have become an essential component of the country's commodity tax legal system. Against the backdrop of economic globalization, particularly after joining the WTO, China's export tax rebate system still faces numerous issues that need improvement. Based on an analysis of the current state of China's export tax rebate system, this book compares and draws lessons from relevant practices in other countries, proposing some ideas for the improvement of related systems.