Research On The Perfection Of The Legal System Of The Export Tax Rebate For The Value-added Tax Of Service Trade

The export tax rebate policy refers to the value-added tax paid in accordance with the tax law on the goods and services declared for export in my country in the international trade business,that is,the export link is exempt and the tax paid in the previous tax link is refunded.The export tax rebate policy is very important to the development of a country’s international trade,and can help the country’s exports to improve the competitiveness and optimize the trade structure.On May 1,2016,the pilot program of my country’s business tax reform to levy value-added tax was fully launched,and the scope of the pilot program was also expanded to the construction industry,financial industry,life service industry and real estate industry.Before the "VAT reform",service trade hardly involved export tax rebates,which had a great negative impact on my country’s service trade exports.At present,my country’s VAT export tax rebate policy is mainly aimed at goods trade,while the scope of service trade export tax rebates is very small.This continues to deepen the imbalance between my country’s goods trade and service trade export structure and is not conducive to the sustainability of my country’s foreign trade.healthy growth.The "VAT reform" of the service industry has laid a solid foundation for the establishment of the service industry export tax rebate system,and it is imperative to further implement the service trade export tax rebate system.Based on my country’s current service trade export tax rebate system and related journal articles,the author combed and summarized the existing system and found the following problems:(1)My country’s value-added tax system itself still needs to be further improved.Export tax rebate is a link in the value-added tax chain,and the tax rebate system is based on the value-added tax system.Only when the value-added tax system itself is improved can the optimization of the export tax rebate system be promoted.(2)The scope of service trade export tax rebates is too narrow.First,the taxpayers allowed to apply for export tax rebates include only general taxpayers,excluding small-scale taxpayers.Second,the industry coverage of export tax rebates is narrow and the tax exemption policy is mainly used.(3)The lack of specific rules and the general vague operating procedures cannot be effectively implemented.In addition,the previous academic discussions on the export tax rebate system were mostly focused on the export tax rebate for trade in goods,and there was less research on the export tax rebate for service trade.With the growing scale of my country’s foreign trade,it is urgent to improve the relevant system for the export tax rebate for service trade.This article first analyzes the rationality of implementing the service trade export tax rebate system from the perspective of legal theory and economic effects,and the possible positive consequences for my country’s fiscal taxation.Then summarize and sort out the service trade export tax rebate system documents that have been promulgated and effective at this stage,including laws and regulations and various normative documents,based on my country’s current service trade export practice,analyze the shortcomings of my country’s service trade export tax rebate system,including Policy documents at the legislative level have low legal levels,narrow scope of application,strict application conditions,and complete tax rebates have not yet been achieved;no clear rules and guidelines at the operational level,complicated procedures;frequent tax fraud cases,lack of effective supervision of service trade exports,etc.In response to these shortcomings,the author continues to try to analyze the reasons that restrict the development of my country’s service trade export tax rebate system,study the service trade export tax rebate system of major countries in the world,compare and analyze the advantages and disadvantages,and refer to the merits of my country’s national conditions.The optimization plan of my country’s service trade export tax rebate system,such as raising the level of legislative documents,expanding the scope of export tax rebates,maintaining system stability,optimizing tax rebate procedures,improving tax rebate efficiency,and severely punishing tax fraud.