A Study On Export Tax-refund System In Our Country

Highly concerned by the government and the monetary and tax departments, tax-refund is such a kind of police which encourage export activities with strong public influence. It also be meaning to the economic running of our country. Today, tax-refund system became a part of the tax and lawsuit system in China. Under the condition of globalization and being the member of World Trade Organization, despite the export encouraging,optimizing the industry structure and keeping the continually development of the foreign trade and economy, our tax-refund system still has some problem and need to be improved continually. Based on the analysis to the current reality of our tax-refund system and comparing with the successful experience and practice overseas, this essay deliver some helpful suggestion and imagination about how to improve the tax-refund system of China.Within the topic in economic utility of tax-refund, the essay do research and analysis about the rationality of the tax-refund system form several aspects such as the economic thought, the theory,the comparing with some other method by which the government can adjust the volume of import and export. It also do research about the existence and rationality of the tax-refund system. Moreover, this article put emphasis on the positive influence which can be brought by the mean of tax-refund system to Tianjin and our country. By means of quantitative analysis and qualitative analysis, the essays mainly based on the quantitative analysis and finally draw the conclusion that what is the current foundation of the tax-refund system and how it exist and develop.The article makes commentary on the tax-refund system and also reviews the renovation to the tax-refund system handled by The State Department during 2004-2005. Meanwhile, it makes a brief introduction about the tax-refund system and summarizes this system. Referring to the reality and the historic experiences, it studies the shortcomings and problems of the tax-refund system, such as the insufficiency of legislative authority, the irrationality of burden sharing method, the problems about claim and audit issues in tax-refund system. The article also gives the direction about how to improve and make the tax-refund system perfect.In order to learn and refer the well-rounded experiences form developed countries and areas and comparing with our system, the article learns a lot more form France and some other countries. It also gave inspirations about ways of improvement, restrain about export tax cheating, zero rate for export goods.In order to keep the economy and foreign trade develop continuously and harmoniously, referring to the well-rounded experiences form developed countries and areas, combining with the spirit of the 16th congress of CPC and the reality of our country, this essay proposes some concert suggestions and imaginations. These suggestions and imaginations includes: improve and consolidate the method of tax-refund, change it into new administration ways; enforce the conformity to the tax collection and refund system; build up a elastic tax-rate system for the tax-refund system, describe the preview of our tax-refund system in next step development round.