The Improvement Of The Legal System Of China's Export Tax Rebate

The shortcoming of the export rebate law system affected not only the tax law construction, but also the further establishment of the market economy in China. From the macro view, the realistic export rebate system should be executed by a same tax system and a same export rebate rate, the comparative advantage of each country could be fully materialized in the world, the international trade be free, the resources be well assigned and the living standard of the people be raised. While from the micro side, to a country, the realistic export rebate system should be under the premise of the tax law principle, the tax department manages the export rebate reasonably, legally and efficiently, execute the total export rebate by law, while the tax payer could get the full amount of the export rebate and their rights could be protected fully. However, the reality is diverted in China. Up to now there is not a fundamental tax law in China yet, law sources of the export rebate are only from the administration law and notice, etc of the state department and its divisions, this kind of situation could not meet the requirement of the Chinese Legislation Law, which says the tax cases should be in form of law. From the aspect of the government macroeconomic control, the taxation works as an important tool of the government macroeconomic control, which seriously violates the tax principle, such as legality, medium and stableness etc., the power of the government macroeconomic control actually often offends the tax principles. From the export rebate system itself, the different tax price calculation, the burden system of export rebate and the different rates of the charge and rebate also affect the export rebate working efficient. Furthermore, the poor export rebate management limits the goal realization of the export rebate system. In conclusion, the following goals are necessary to improve the export rebate system in China. Firstly, based on the premise of the nation opening strategy, the nation opening level and the nation economy security. Secpndly, based on the principle of legality, keep on the strict management of the importation and under the principle that the export rebate should improve the Chinese exportation competition in the international market. Thirdly, research and consider the Chinese exported goods competition power in the international market, since the Chinese goods have some price advantages on the aspects of the lower price of the labor power, there are some extra profits in the same kind of the exported goods, the "Non-zero export rebate rate" could be considered as a choice for these kinds of goods. Fourthly, adjust the financial relationship between the central government and the local government, change the part of the over basis burden system between the central government and the local government into the sole burden system of import and export tax by the central government. Fifthly, establish the restriction system of the stable export rebate rate and the guarantee system of the rebate right of the tax payer. Finally, establish the efficient, same and co-ordinate charging and managing department and the management system with information hi-tech tools.