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1、OnthechoiceofChina'stextileandgarmentexporttaxrebatepolicy[Abstract]athomeandabroadduetotheimpactofmultiplenegativefactors,China’stextileandgarmentexportsfacingunprecedenteddifficulties.FromAugust1,2008oftwotextileandgarmentexporttaxrebaterate,thetaxratefrom11%to14%,andfromD
2、ecember1raisedto17%again,showingthestateoftextileandotherlabor-intensivetypeofindustryattention.Fromtheraisedexporttaxrebaterateoftextileclothing,combinedwiththedevelopmentofChina’stextileandgarmentexporttaxrebatepolicysummaryofChina’stextileandgarmentexporttaxrebatepolicychoice
3、sideaswerediscussed.[PaperKeywords]exporttaxrebaterate,theexporttaxrebaterateoftextileandgarmentimproveCustomsdatashowthatthefirst10monthsofthisyear,textileandgarmentexports$153.71billion,anincreaseof8.6%,anincreasecomparedwithlastyearfell12percent.Duetotheimpactofmultiplenegati
4、vefactorsathomeandabroad,China’stextileand15garmentexportsfacingunprecedenteddifficulties,butindustryexpertspointedout:‘Thenextyear‘weather’willbecolderthanthisyear,textileandgarmententerprises,thespringof2009williswinter.‘inordertohelptextileandgarmentexportenterprisesoutofthew
5、oods,August1thisyear,China’stextileandgarmentexporttaxrebateratefrom11%to13%,November1andthenraisedto14%,plustheadjustmentinDecember,textileandgarmentexporttaxrebateratehasreachedarecordhighof17%.Exporttaxrebateratefortextileandgarmentexportenterprisesisundoubtedlyabigplus,inthe
6、shorttermtoalleviatethecurrentmodestappreciationoftherenminbi,risingcostsandaslowdowninexternaldemandandotherfactorssuperpositionoftheimpactofoperatingpressure.ButintheendraisedtheexporttaxrebaterateoftextileandgarmentexportstoChinamayhavemuchroleinpromoting?Intheendwhatkindofex
7、porttaxrebatepolicymostconducivetothedevelopmentofChina’stextileandgarmentexportit?Thecommunitysetoffanewroundofdiscussiononthisissue.Exporttaxrebatesisacountryexportsthe15governmentindirecttaxesincludedintherefundtoexporters,soexportstonon-taxpricetoparticipateinaninternational
8、competitionofexportincentives.SinceWTOrulesdono