On Drawback And Perfection For The System Of Export Tax Rebate

China’s export tax rebate system began in1985. After nearly30years it has been continuously improved and perfected, but our country doesn’t jump out of the vicious circle that it takes only temporary solution doesn’t effect a permanent cure. China’s export tax rebate system plays role of macro-economic control, promoting exports and creating foreign exchange, with multi functions such as readjustment of the industrial policy, regulating natural resources. Export tax rebate system exists norms in international law, also there is sufficient basis of domestic law. Export tax refund is regarded as a financial incentive policy for promoting export of domestic product and the economic development, which is widely adopt and plays a positive role in China and other countries and areas around the world.Especially, since China’s accession to the WTO, our country foreign trade has grown rapidly and trade volume increased constantly. As an international practice, the policy of export tax refund plays an important role in promoting our foreign trade exports and adjusting the industrial structure.This article, after analysis and research export tax rebate system of the domestic and foreign various countries, reference on the research results of scholars both at home and abroad, think over the problem how to perfect export tax rebate system and macro-control. Meanwhile, combined with practical experience in the enterprise, it has made the detailed analysis and studies on these respects---the tax rebate range of tax refund system, the abuse of the rights and obligations in tax refund system and the protection for rights and interests of tax rebate enterprise, and puts forward some operable suggestions useful for the future perfection of the export tax refund system.