The Improvement Of China's Export Tax Rebate Legal System

The export tax rebate is a kind of flexible and adaptive policy system which is taken by a nation to enhance the competitive ability of their export goods.With economic globalization,it plays an increasing part role.Though the legal system of Chinese current export tax rebate is being perfected,there are also kinds of problems existing,such as lack of lawmaking guarantees,and some various defects on the aspects of substantial law and procedural law.This paper analyzes existing problems and their causes of the Chinese current export tax rebate legal system,use the experience of other countries for reference,then make legal suggestions according to the problems from different perspectives.This paper makes some suggestions in the frame of WTO according to the Chinese actual situation and the experience of other countries selectively both in theory and practice.We need improve the legislative status,legislate an administrative regulation,then rise it to a comprehensive law at the suitable time,make legal suggestions on the basic of current situation.The suggestions on substantive law aspects are:add the business tax,value-added tax,urban maintenance and construction into the range of refund tax categories to enlarge it properly;formulate different tax refund rate,relax restrictions of the export tax rebate subject;suggestions on the procedural law aspects:we need simplify the declare process,increase tax rebate efficiency,enact fine for delaying payment,build relieve approach to protect the right of tax refund claim,and perfect the regulation to export enterprises from the aspects of daily management and classify standard.