Secondly, by combining the facts that we have learned, is the exploration on the measures on the system of tax rebate of exporting and the effects we had learned.

This paper analyzes on the necessity of implementing the export tax refund, introduces the history of the export tax refund system, analyzes on the problems existing in the reform process of the export tax refund system, and advances some suggestions.

The nature of export drawback system should no longer be determined by the neutral taxation principle,but according to whether the government s long-term economic goal can be realized.

Not merely many questions exist in the course of implementing in the export drawback policy, but also there are greater disputes in theory, so the reform orientation of export drawback system becomes a hot proposition of domestic academia at present.

Analysis of China s new export drawback policy;

A Discussion on Difficulties and Countermeasures of Export Drawback in China;

On Perfecting China s Export Drawback Policy System;

Research on Perfection of China s Export Rebates Policy;

The paper summarizes the contents and characteristics of export rebates policy adjustment, and emphatically analyzes the negative influence of export rebates policy adjustment upon China's petroleum and petrochemical industry.