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《Journal of Public Management》 2004-03
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The Impact of New Export Tax Rebate Policy on China's Export Trading Forms —— A New Application of Event-Study Analysis

ZHENG Gui-huan,Wang Shou-yang(1.Institute of Systems Science,Academy of Mathematics and Systems Science,Chinese Academy of Sciences,Beijing100080,China;2.School of Management,Graduate School of Chinese Academy of Sciences,Beijing100039,China)  
China ' s new export tax rebate policy came into force from the very beginning of2004.Coupled with the decreased proportion from January to May,2004,the growth rate of China ' s general trade exports has slowed down.Against this backdrop,the impact of the tax rebate on export trading forms is a very interesting and important topic for study.In this paper,an event-study analysis is made on this topic from both sides of volume and structure.Our empirical results include:(1)The significance of average impact of the new policy on the volume has not very clearly appeared in the short time;(2)After the promulgation of the new policy,there existed an abnormal rising not only for general trade exports but also for exports through processing with im - ported materials.But the growth has apparently slowed down and tended to be stable with the implementation of the policy in2004;(3)There hasn ' t exhibited any structure implication.However,with further implementa - tion,the long-term influence of the policy should be studied.
【Key Words】: Tax rebate Export trading forms Event-study
【Fund】: 国家自然科学基金资助项目(70221001)
【CateGory Index】: F752.6
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Chinese Journal Full-text Database 2 Hits
1 Zheng Guihuan Wang Shouyang (Institute of Systems Science, Academy of Mathematics and Systems Science; Chinese Academy of Sciences, Beijing, China);The Impact of the Structural Adjustment of Export Tax Rebate on Exports of Major Industries in China[J];Chinese Journal of Management;2005-04
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【Secondary References】
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1 Dou Bin (South-Central University for Nationalities, Wuhan 430074, China);The Impact of Steel Trade Shift on the Dynamic Relationship between Chinese and Foreign Steel Prices[J];International Economics and Trade Research;2007-12
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