Study On The Tax-refund Legal System Of Value-added Tax Of China

As an export promotion mechanism, tax refund for export is a prevailing practice in countries where value-added tax system exist. It is indiscriminately used and plays a positive role in many countries and regions in the world. In the member states of the WTO, tax-refund policy is used to expand export of domestic products. Since formally implemented in 1985, the tax-refund law system has been an important part of the taxation system after the reform in 1994 and adjustment recently. Tax refund plays a role in intensifying international competition of domestic products, expanding export and employment, making a balance of international payments, and promoting the development of national economy continuously , rapidly and healthily. There are many problems existing in the present system of tax refund, as the policy being changed frequently, tax being refunded untimely and incompletely, cheating at tax refund being serious and so on, which being barriers on its effects. The adjustment in 2007 made the tax-refund law system a focus of attention in jurisprudential circle and economic circle. Scholars explore policies and laws of tax refund intensively from different points of view, but most of which emphasize particularly on the economic analysis to all intent and purpose.The scale of tax refund expands with the rapid development of foreign trade. The situation of tax refund is serious, so it is around the corner to improve the legal construction. The paper analyses tax refund from legal and economic points of view, searches causes for the problems of the existing tax-refund law system: firstly, the tax-refund law system is uncertain; secondly, there are defects in value added tax system; thirdly, the funds lacks ; finally, management system is deficient. On the basis of analysis above, target tax-refund law system will be constructed from four aspects as follows: perfect the law system of value-added tax; heighten validity of tax-refund law system; build up ensuring mechanism for funds of tax refund; strengthen the construction of management system.The innovation of the paper lies in analyzing the problems appearing in the present tax-refund law system macroscopically and microscopically, making a survey of related units and corporations, then putting forward concrete measures to solve the existing problems. One is to establish consumption value-added tax system, to reduce the official rate of it and to rebuild the revenue sharing system. The second is to standardize the legal authorization, to make the statewide legal paper of tax refund, to build up the system of late payment, and to establish a path for taxpayers to fulfill their claim rights by way of lawsuit; The third is to reform tax-refund sharing system, to set up the reserve fund against tax refund, and to collect the import tax when the time is right. The last is to optimize the mode of tax refund, to build up an integrative system of tax-collection and tax-refund, to strengthen the information monitor, and to rectify tax-refund cheating comprehensively.