Implementation of China's Export Tax Rebates in Global Financial Crisis

In order to protect domestic export enterprises and prevent the deterioration of foreign trade conditions, many researchers called for some incentive trade policies including export tax rebates since the global financial crisis which taken place in 2008, they believe only these measures can reduce the negative impacts on China's foreign trade and economic growth. From the perspective of economics and law, this thesis analyzed the costs and benefits of export tax rebates policy in China and offered some suggestions to improve them via the tool of cost-benefit analysis in law and economics.