search query: @indexterm taxation / total: 1872
reference: 517 / 1872
| Author: | Pan, Xianzhang |
| Title: | Reflections on the administration of China's rate of export rebates (original in Chinese) |
| Journal: | Economics Information (c)
1999 : 3, p.10-13 |
| Index terms: | TAXATION TARIFFS EXPORTS ECONOMIC POLICY CHINA |
| Language: | chn |
| Abstract: | The main problems existing in the administration of China's rate of export rebates: there is not a standard rule to set the rate, so it is unstable and often changes greatly. To set the rate scientifically, first we should try to establish one or several central rates of export rebates, which can be set at about 10 percent, 8 percent and 4 percent. Second, we can, according to the requirements of the country's industrial policies and exports structural readjustment, set the export rebates rate of various kinds of export commodities on the basis of the central rates. At present, the rates of 9 percent, 6 percent and 3 percent rate obviously lower. |
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