| The tax refund policy for export of our country dates from 1985. Proper tax refund for export refers to refund tax on exported goods to enterprise. The exported goods enters into international market by zero tax rate, thus the exported goods that enters into the international market has equal competition. Based on regulations of our tax law, exported goods refund(tax free) drives at refunding value added tax and consumption tax or tax liabilityexemption stipulated in all domestic production links and intermediate links of exported goods that has been declared at customs according to the tax law. It is usually adopted and received by all countries in international trade, which is a tax measure with purpose of encouraging fair competition of the exported goods of all countries, and also is a category of tax law. It is in accordance with all key documents required by laws and regulations, and has normative, neutral, and steady functional requirements. However, tax system structures of developing countries, including China, mainly take turnover tax as core; and value added tax and consumption tax occupy a larger proportion in complete taxes, thus amount of export refunds becomes a large tax expenditure item. Under the situation of that tax collection and administration system is not completely in place and that policy tax exemption exists more, in view of national treasury, the country decides that loss of individual exported tax evasion and tax fraud and refunding expenditure increased due to implement relevant preferential policy are jointly burdened by the whole export enterprises by using a way of constantly reducing export rebate rate and so on, which has been a necessary choice. On the other side, with development of social economy, the functions of tax collection possessed such as adjusting economic structure, optimizing industrial pattern, and promoting economic growth are becoming more and more distinct. The advantages of tax refund for export system possessed such as keeping on the right side of rules and regulations of WTO, obvious adjusting function in economy, and little negative effect, enable the tax refund for export system to be the first choice of the country for using macro-control policy on tax collection; and the tax refund for export system plays more and more important role in national economy. In a manner of speaking, stability required by laws and just-in-time variability needed by policy are the biggest test faced by the tax refund for export system of our country at present. How to normalize operational procedure of tax refund for export system, realize legalization of tax refund for export system, protect lawful right of export enterprises, and maintain relative neutrality of market economybased on fully developing effects of macro-control on export rebates are important tasks of our country for perfecting construction of the tax refund for export system.The legalization of the tax refund for export policy of our country is a developing process gradually stepping to perfect and sound, which not only closely interrelates to social economic development process of our country but also is in accordance with objective requirements of establishing socialist legal society. Actually, the tax refund for export system is not a temporary mean for stimulating finance, but is a legal system in accordance with international common practice and form important documents of tax law. Through combining experience of engaging in export and import taxation administration for long period and analyzing current status of the tax refund for export of our country, due to insufficient legality of the export refund system, this paper points out that the tax refund for export is completely becoming policy instrument of macro-control, has lost inherent neutral and stable function of law, and exists omission in construction of legal system, so that effects of legal regulations in making and implementing tax refund for export policy is difficult to be developed, which goes against healthy, stable and sustainable development of the tax refund for export of our country. Therefore, the paper positively explores how to normalize export tax refund legal system, perfect the tax refund for export system of our country, and establish stable bonding mechanism and rights guarantee mechanism of taxpayers of tax refund for export under the mode of laws on tax collection. The paper is divided by four parts, the structure is as following: Part one refers to jurisprudential base of the tax refund for export. At first, this part analyzes legal basis and policy effect of the tax refund for export system from domestic and international point of view to explain that the tax refund for export is not a temporary issued tax policy of a country but is an important tax system that is in line with international common practice and is normalized by domestic laws, and the tax refund for export system has common characters that general legal system has. Following, this part analyzes several legal terms relating to the tax refund for export. Through treatise of right of claim of tax refund for export to indicate that the tax refund for export is inherent right of taxpayer but not a special preferential right given by the country, exported taxpayers and the government are equal subject in tax debtor-creditor relationship, thus the exported taxpayers have rights to ask for performing debt of the tax refund for export, which has essential legality. Right of the tax refund for export macro-control means a legal relationship of tax refund for export macro-control between the government and taxpayer generated by adjusting export refund rate, tax refund for export goods and scope of enterprise. It is a legal right shared by the country based on social benefit. But exercising this right should satisfy legal form important documents and essential important documents. The form important documents refer to macro-control right must be in line with requirements of tax legal principle in form, namely, legal principle tax important documents. It requires that tax constitutive important documents determining that tax obligatory right is tenable in substantive law must be provided by narrow law; while the essential important documents require that social public welfare target achieved in expectation must be obviously higher than sacrifice of private interest when it is necessary of public power to intervene the private power, only when social and economic interest gained non-neutral measures of executing the export tax refund is obviously higher than individual interest loss suffered by individual taxpayer, is macro-control necessary implemented. The tax legal prescription is the most important principle in tax law, it involves in that obligations of subject of tax law must be provided by laws. All constitutive factors of tax law must be only explicitly provided by laws; rights and obligations of subject of tax collection can only take laws and regulations as basis, if there is no legal basis, any subject can not collect tax . Under the premise of the principle of the tax legal prescription, the nation should correctly perform right of tax refund for export macro-control to protect reliance interest pf taxpayers and maintain right of claim of the export refunds.Part two reviews development process of the tax refund for export system of our country in aspect of construction, and systematically introduces elementary contour adjusted by our current tax refund for export policy target. Legalization of the tax refund for export system of our country is not only a long practicing process, but also is a continuously deepening and improving process on knowledge of market economy. In planned economy era, most foreign trades are monopolized by state-owed business. Profits of foreign trade mainly reflect relationship of profits allocation and transfer payment among state finance. There is no interest driving of exported enterprise to tax refund for export , thus the nation only deems it as a temporary adjustment and control policy. After entering into stage of reform and opening-up, the market economy requires all business subjects, including state-owned enterprises, must participate to competition on the same platform based on profits, and the nation adjusts business relationships among all subjects by forms from foreign laws. The tax refund for export system developing to legalization shows a certain normative and procedural, which primarily perfects the tax refund for export system of our country. After the tax refund for export system is established, the adjustment of policy target experiences three stages, including neutral tax policy of refunding how much collects, refunding what ought to be refunded; paying attention to develop function of tax collection on adjusting economy, and positively dealing with important component of macro-control policy under financial crisis, all of which reflect process of keeping pace with the times and perfecting functions of the tax refund for export system, and also indicate that the nation pays much attention to right of the tax refund for export macro-control in order to adapt to economic development.The writer indicates that the nation fully utilizing function of tax macro-control is expression of social process. The tax refund for export system plays positive role on realizing macro-control policy, and also implies significance of realizing policy target under legal system.Part three mainly discusses on policy effects of tax refund for export and defects of the system. On the basis of confirming positive effects of carrying out tax refund for export macro-control policy, this part analyzes on limitations of the tax refund for export system on realizing national macro-control target and real difficulty faced by the nation due to excessively pay attention to the policy effects. At present, the tax refund for export macro-control policy of our country has many problems, for example, insufficient protection to taxpayers, easy to cause unnecessary trade dispute relating to tax, and over contorted operating order of market economy, etc. the main root is insufficient legality, which is mainly expressed on the aspects of lower legislative level, common delegated legislation phenomenon, chaos interpretation on tax law, frequent change of export refund rate, more tax rate design and complicated calculation, less legislation content of interest and right protection to the taxpayers, and poor operability of the procedure, etc. Thus there generates series defects of system, which blocks healthy and sustainable development of the tax refund for export system.Part four completely export tax refund puts forward some suggestions on how to perfect the tax refund for export system of our country. This part suggests realizing legalization of the right of export refund macro-control according to The tax legal prescription .through methods of normalizing legislative procedure of the tax refund for export system, improving legislative level of the tax refund for export, limiting delegated legislation actions, normalizing legislative interpretation, improving methods of tax refund for export, keeping basic stableness of the export tax refund rate, and perfecting guarantee mechanism of human rights of taxpayers, etc. to normalize correct performance of the national macro-control right, guarantee the realization of legitimate interest of taxpayers, and reduce contorted situation of market economy due to excessive intervene of the nation on economy. |
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