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| Author: | Chen, Honglei |
| Title: | Reflections on perfecting the export tax refund (drawback) mechanism (original in Chinese) |
| Journal: | International Economics and Trade Research (c)
1996 : 3, p.34-36 |
| Index terms: | EXPORTS EXPORT MARKETING TAXATION TRADE POLICY ECONOMIC POLICY CHINA |
| Language: | chi |
| Abstract: | The export tax refund (drawback) which started in China in 1985 has played an active role in encouraging the export of foreign trade and enlarging the scope of creating foreign exchange. But at present, there exist many difficulties and problems, such as no in-time actual export tax refund payable and serious phenomena of less tax collection and more tax refund, and tax-cheating. This paper considers that reducing export tax refund is just an expedient measure and can not overcome the internal drawbacks in the present export tax refund mechanism. So it thinks that only by reforming the mechanism and establishing a scientific closed link controlled mechanism of export tax refund can the results of "treating a disease by looking into both its root cause and symptoms" be a achieved. |
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