Discuss In The Improvement Of China’s Export Tax Rebates Law System

Export tax rebates as a recognition by WTO rules has been generally acceptedaround the world and widely used in a tax system. It played an important role inpromoting export trade and fair competition in international markets. Its very nature,export tax rebates should be a statutory compliance, elimination of discriminationagainst exports, reflecting tax territorial jurisdiction, maintenance revenue fair andneutral tax system, rather than a concession and subsidy policies, and also should notbe regarded as macro-control and flexible policy tools. In China, the Tax Law has notbeen established, and a large number of low-level and frequently adjusted regulationsbecome the main basis in export rebate tax law enforcement. At the same time, thebasic tax legislation, such as value-added tax and consumption tax still remains in the"Provisional Regulations" level, can not effectively support the stable operation of theexport tax rebate. Increasing policy of export tax rebate caused the damage to properlegal and tax stability. As the current legal system of export tax rebate was tooextensive and arbitrary, the basic principles of tax law are also not good in practice ofthe implementation. For example, the growing policy of export tax rebates andfrequent adjustments of rebate rates, rebate scope and other elements of export taxrebate is a violation of Statutory Taxation; export tax rebate is not complete, not in atimely manner, which not only againsts the principle of fairness in actual tax burden,but also affects the effectiveness of the export tax rebate, and so on. To restore theinstitutionalized nature of the export tax rebate also need to experience for quite sometime effort.Presently, different types of enterprises, under different trade patterns differsexport tax rebate implementation. Production and operation of enterprises had anon-neutral tax impact, shaking the export tax rebate should be compliance with fairtaxes and tax-neutral legal basis。Unreasonable burden on the export tax rebatemechanism, affecting the stability of the implementation of the export tax rebatesystem. Therefore, it’s necessary to harmonize different ways in the application of theexport tax rebate system to eliminate the differences between different market playersrebate. At the same time, should follow the principle of zero-rated exports to resumeand complete refund as soon as possible to dilute the color of the export tax rebate policy tool. In this paper, the basic principles of tax law and guidance for thefoundation, through analysis and research on the practice of export tax rebate problem,which put forward a sound legal system of export tax rebates and some legislativeproposals.This paper is divided into three parts: the first chapter, while the definition ofexport tax rebate system, discusses the export tax rebate system should follow thebasic principles, emphasizing the system of export tax rebate nature; In chapter two,set the export tax rebate system in the implementation of existing legislation andproblem. The third part of this article, after the stress at all levels to strengthenlegislation to protect the export tax rebate based on sound legal system,summarizes some specific legislative proposals to perfect China’s current export taxrebates law system.