What is export tax relief? Export tax relief evaluation

Export tax exemptions include: exemption of various domestic direct and indirect taxes; exemption of export taxes. It is an act of income refund or tax exemption in which the state returns the turnover tax levied on the exported goods to the enterprise after the goods are exported. This is obviously different from the purpose of raising fiscal funds by other tax systems. It has a single regulatory function, which is intended to enable the export goods of enterprises to participate in international market competition at a price excluding tax. This is a policy measure to improve the competitiveness of enterprise products.

The General Agreement on Tariffs and Trade (GATT) generally prohibits export subsidies, but it recognizes "border tax" adjustments, i.e. export tax rebates, and explicitly stipulates that importing countries may not impose anti-dumping or anti-subsidy duties due to the exporting country's tax rebate. This is because GATT does not want to distort the comparative advantage of products due to different import tax rates of raw materials in different countries. Therefore, tax rebates are very common in the protection policy after World War II, and even developed countries (such as Germany, Japan, the United Kingdom, France, etc.) have tax rebate regulations.