On The Legal Issues Of The Tax Reimbursement For Export Of China

The tax reimbursement for export is a general practice allowed in the international rules. It mainly means that the country returns the value added tax and consumption tax undertaken by the enterprise in the domestic production and circulation links and makes the exported goods contain no tax, that is, zero tax and the exported goods participate in the international competition in the price without tax before exporting the exported goods. With the development for more than 2 decades, the system of tax reimbursement for export has become mature in both practice and theory. It plays the vital roles in promoting the high-speed growth of the foreign trade export and the rapid development of the foreign-oriented economy of our country. However, there are some issues occurring to the tax law theory and taxation practice of the current system of tax reimbursement for export of our country, and especially after the entry to the WTO, these issues have become prominent, which presents the more urgent requirements for the breakthrough of the theory of tax reimbursement for export and innovation in dealing with concrete matters related to work. Whether these issues can be resolved in time is not only of great theoretical significance but also of profound realistic influence. Started from the tax law and taxation practice, some contents such as the meaning, modes, economic importance, legal basis, legal nature and basic principles, etc. of the tax reimbursement for export are dealt with, the brief description and preliminary analysis of the current system of tax reimbursement for export of our country are made, the different foreign experience in the system of tax reimbursement for export is introduced, the defects of the system of tax reimbursement for export of our country are analyzed and the strategies of perfection are presented so as to be beneficial to the development of the system of tax reimbursement for export of our country.The paper is divided into 4 parts. Part 1 mainly deals with the basic theory of the tax reimbursement for export. First, according to the basic principles of the tax reimbursement for export, the basic meaning of the tax reimbursement for export is explained, that is, the tax reimbursement for export means that the country returns the value added tax and consumption tax actually undertaken in the domestic production and circulation links before the exported goods are exported to the export enterprises after the goods are applied to customs and exported, making the exported goods contain no tax, that is, zero tax. In combination with the general international practice, the basic modes of the tax reimbursement for export are dealt with. The economic importance is analyzed from two aspects, that is, gross economy and structural adjustment. And then, its legal basis is discussed from the current domestic and international tax reimbursement for export and based on the above, its legal nature is analyzed. Finally, according to the basic principles of the tax law, it is pointed out that the legal nature of the tax reimbursement for export is the debt of public law and five principles of the tax reimbursement for export are presented, that is, international practice principle, dependent territory management principle, zero tax rate principle, macroscopic adjustment and control principle and legal principle of tax reimbursement for export.I n Part 2, the author deals with the survey of the systems of tax reimbursement for export of some typical countries. In order to assure that the products of one's own country participate in the international competition in the price without tax, many countries and regions in more than 100 members of the WTO actively make use of the policy of tax reimbursement for export as the international practice to promote the export of the foreign trade products of one's own countries and regions. Some typical countries have accumulated rich experience in the filed of tax reimbursement for export. With the analysis of the policy of tax reimbursement for export, information environment of tax reimbursement for export, legal environment, coordinative management modes and monitoring means of cheat of tax reimbursement for export, etc., the advantages of the systems of tax reimbursement for export of all the countries are concluded so as to enlighten us in the practice of tax reimbursement for export such as perfection of the value added tax system, strengthening of collection and management, serious punishment of cheat of tax, improvement of the management means and enhancing of cooperation of all the relevant departments, etc.Part 3 analyzes some main issues existing in the current system of tax reimbursement for export of our country. First, the legality issues of the policy of tax reimbursement for export are analyzed. It is thought that there exist the legality issues in both the form and substance of the policy of tax reimbursement for export at present. Second, the stability issues of the policy of tax reimbursement for export are discussed. As far as the tax law theory is concerned, because the tax revenue greatly influences the economic development and people's life, the stability and definiteness of the tax law shall be kept and the legal consequences shall be predictable in order that the taxpayers in action can predict the tax consequences of their own actions, make their predicted tax consequences consistent with the actual tax consequences and realize the maximization of economic interests; therefore, the function of the taxation adjusting the economy and distribution can be truly given full play. As the important component of the taxation system, the system of tax reimbursement for export has its legislative intention lie in making the exported goods able to participate in the competition with their own costs in the international market, improving the export and production, encouraging the producers and sellers to export goods and promoting the development of the foreign trade. If the system of tax reimbursement for export cannot keep its own stability and predictability and makes the operating subject of the foreign trade unable to rationally predict the range and line of tax reimbursement and predict the taxation interests that its exported goods will enjoy, the effect of the system of tax reimbursement for export will not be given play. Therefore, the stability and predictability of the policy of tax reimbursement for export shall be kept and then the legitimate rights and interests of the taxpayers can be better protected. Finally, the author analyzes the legal features, present situation and causes for the tax system of the issues of cheat of tax reimbursement for export, it is pointed that the tax collection is separated from the tax reimbursement in the tax system, the taxpayer is separated from the persons enjoying the tax reimbursement, the coordinative system of the relevant management agencies is imperfect, the legal system of cracking down upon the cheat of tax reimbursement for export is imperfect, which are the fundamental reasons for causing the cheat of tax reimbursement for export.Part 4 is mainly to present suggestions for perfecting the system of tax reimbursement for export of our country. First, it is presented that the stable legal system of tax reimbursement for export shall be established, so the system of tax reimbursement for export of our country can be truly adaptable to the demands of growth of gross economy and structural adjustment, which facilitates the decision-making of the governmental departments and implementation of the macroscopic economic adjustment and control. And then, it is presented that it is the true trend of perfecting the system of tax reimbursement for export to build the scientific and strict management system of tax reimbursement for export in the laws and regulations. The author thinks that the reform of the value added tax system shall be further deepened, the preferential policy of the value added tax and consumption tax shall be reformed, the tax types and export tax rate shall be scientifically set, the management of tax sources and informatization of the tax reimbursement for export shall be strengthened, the management of tax reimbursement for export integrating tax collection and reimbursement shall be realized, the checking of the foreign exchange verifying and writing-off instruments shall be loosened and the reform of the foreign trade system shall be deepened, so the system of tax reimbursement for export of our country can be continuously perfected.On the whole, the tax reimbursement for export is one of the aspects of the national macroscopic adjustment and control right acting on the field of tax law. As one of the means of national macroscopic adjustment and control, the tax reimbursement for export shall be flexible with the change of the economic situation and adjustment of the relevant national policy. Although there exist many contradictions and conflicts between it and the stability of law, its implementation shall be assured by law and it shall have the standardized basis. Only the balance and coordination are achieved between the flexibility of the policy and the stability of law can the effect of the system of tax reimbursement for export be given better play.