ABSTRACT
Zhejiang has been a large foreign trade and exports province, of which exports of textile and garment industry is the pillar industry of Zhejiang Province, accounteding for one-third of total exports of the province. The export tax rebate policy is an important component of trade policy. On researching the export tax rebate policy, try to reveal the the opportunities and challenges of the export tax rebate policy’s adjustment on textile and garment industry ,and how to develop textile and garment enterprises of the new direction.
This article has seven chapters. Chapter one introduces the research background and significance. Chapter two introduces the concept of export tax rebate and explains the three aspects of general economics significance of export tax rebate:the rationality of export tax rebate , the effect of promoting economic growth, the affect of the national welfare. Chapter three introduces the development process of the export tax rebate policy. Then use linear correlation analysis explain the relationship between the export tax rebate and export trade of Zhejiang Province ,find that if the export tax rebate rate rises 1 percentage point, total exports will increase 1.1353 percentage, raising the export tax rebate will stimulate the export. In the view of the export tax rebate, Chapter five mainly analyse different types and scale of the textile and garment enterprises.The conculusion is smaller scale enterprises and import and export trade componies have greater impact of the tax rebate rate’s adjustment;while the larger scale enterprises and export production-oriented enterprises have lower impact. Chapter six introduces the suggestion of development of Zhejiang Province textile and garment industry. Conclusion drawn textile and garment enterprises in Zhejiang Province are still on the way out to speed up the realization of the "scale-oriented" to "efficiency-oriented".The textile and garment enterprises should be from quantity expansion way to quality improvement way ,then enhance the international competitiveness and add higher value and establish famous self-brand.
KEYWORDS:Zhejiang province,Export tax rebate,Textile and garment industry,Linear regression analysis