Research On The Export Tax Refund System Under The Framework Of WTO

Export tax refund is a tax legal system of a country (or region), by which the indirect tax of the export goods collected in domestic (or region) production, circulation and other aspects can be drawn back or free. As a support for their exports and the international community recognized and widely used practice, export tax refund in the tax legal system, to some extent, reflects the efficiency of tax administration in principle. In the adjustment of industrial structure, to achieve optimal distribution of resources, to avoid double taxation and to promote of fair and free competition, it is of positive significance. China's export tax refund legal system after years of development, especially continuous improvement since the 2004 reform, has become the Government's a powerful means of expansion of China's exports, adjusting the industrial structure, promoting foreign trade system reform.However, due to China's current tax legislation and tax systems are still imperfect, the leading export tax refund legal system is far from perfect. In this paper, I try to search the theoretical basis for the export tax refund, combining with China's practices in recent years and view the imperfections in current mechanism to find better management practices. In the paper, I attempt to take the neutral and non-neutral theory as the main line, on the basis of its principle of tax theory and practical development, analyze the current export tax refund work problems and the impact of policy changes, study the Chinese current exports development of the actual situation, and learn from the experience of foreign countries to export the idea of the future legal policy. WTO is the product of economic globalization. Its purpose is to establish an open multilateral free trade system. There are many basic principles of WTO that related with export tax refund and so does with the basic principles of tax. WTO has far-reaching impact on the export tax refund system of China and Western countries.This paper is divided into four parts:Chapter I On China's tax refund legal system overview, historical evolution, the status quo and the basic knowledge of export tax refund system.There're five stages in China's historical evolution, every stage of its own characteristics. I also introduce the basic elements and the basic method of processing tax refund. In the early development stage, the export tax refund system was a rapid resumption of development of the national economy and foreign trade, breaking the imperialist blockade and embargo, to take care of exporting a powerful tool for non-profit products. During stagnation period, due to political situation and the reasons for policies and regulations, the development of the export tax refund system nearly stopped. In the initial recovery period, the export tax refund system was conducive to export goods in non-tax price of participating in international competition, which greatly facilitated the export. The formation period provision was the work of foreign trade, import and export tax lessons learned. In promoting the development of China's exports it has played a larger role. In period of the establishment and adjustment of export refund system, it has been constantly enriched, perfected and development, and eventually the formation of China's existing system. Section II is the basic WTO provisions on export tax refund, introduced export tax refund list of WTO relevant laws and basic requirements.Chapter II I discuss the impact of WTO to export tax refund system. Starting from the purposes and basic principles of WTO related to the export tax refund, and from the basic principles of tax law to interpret the impact of WTO on China and Western countries export tax refund.First of all, the purpose of WTO is to remove trade barriers, promoting production and trade development, followed by the show continued to adhere to the viewpoint of sustainable development, and finally that the purpose of the special interests of developing countries.The basic principles of WTO related to the export tax refund include the basic principles of non-discrimination principle, the principle of transparency and the promotion of fair competition. These three principles are closely related with the fundamental principles of tax law. Legal principles of tax law consistent with the principle of transparency of WTO. The principle of tax fairness embodies principle of fair competition and national treatment of WTO.。Tax efficiency reflects WTO principles of non-discrimination and f transparency. The market mechanism does not interfere with effective functioning in the global tendency of the neutral and non-neutral factors.The principle of social policy of taxation embodies within the limits of WTO to allow reasonable modifications to apply the principles of sovereign states.In Chapter III, through the comparison of the foreign export tax refund legal system, I analyze the common characteristics of foreign country and sum up China's specific reference measures. I discuss that it should be followed in a neutral and non-neutral combining principle to improve China's export tax refund system and consisting with the spirit of WTO.In Chapter IV, I discuss China's improving of export tax refund legal system. On analysis of the existence main issues in law, I explore ways to improve China's export tax refund system from the practical viewpoint.Through the above discussion, this article concludes that in current and future for a long period of time, China still need to implement a neutral and non-neutral combining in the export tax refund system, and continuous improvement within the framework of the WTO. However, the ultimate legal policy direction should be a gradual transition to the neutral.China should strengthen tax legislation, so that the export tax refund system has the authority, stability and predictability. We should introduce and establish principle of honesty and credibility to the tax law in China. In legal Regulation in the export tax refund system,we should be strictly in accordance with the legal principle and the principle of equity to establish the substantive legitimacy and forms of legitimacy of export tax refund system. There must be laws to go by, and the laws must be observed in export tax refund system to the real implementation of WTO principles.