Since the establishment of China's export tax rebate system from 1985, Export tax rebate system in China has gone through many times of innovation and adjustment over the passed 20 years, and it always makes developments and improvements. Zhejiang province as the Chinese main province of export trade will be suffered what kind of influence? This is a question which is researchable. Facing the orientation of China's export tax rebate policy, how is related enterprises taking the corresponding measures? With the retrospection of the previous reform of China’s export tax rebate system and the deep analysis of the affecting factors of the current system on the related enterprises, government finance and management work as well. The thesis points out the orientation of Chinese export tax rebate policy system, and the corresponding measures can be taken by the enterprises so as to promote the sustained and healthy development of China’s foreign trade.
This thesis is divided into five chapters. The first chapters mainly introduces the subject background and the significance of the article. The second chapters is a general description of export rebate, mainly elaborates the concept, the function and the several stages during the export tax rebate policy adjustment process. The third chapter combined with the latest export tax rebate policy in 2008 to analyze the actual impacts. The fourth chapter further strengthens the constructing of export tax rebate policy system on the basis of the last chapter's analysis, and proposes some measures to perfect the export tax rebate policy, puts forwards some suggestions to deal with the problems. The fifth chapter expounds China's advantages and disadvantages of the export tax rebate policy briefly, summarize the full text.
KEYWORDS: export tax rebate，Zhejiang Province ，export，
effects，corresponding measures
