A Research Into The Perfection Of China's Export Rebates Legal System

The legal system of export rebates refers to a legal system implemented by the taxation authorities through relieving the domestic due indirect tax of the export goods or through deducting or refunding the indirect tax already paid during the domestic production and circulation procedures, for the purpose of enhancing competitiveness of the export commodities, thus allowing them to enter into the international market and participate in the global competition with a tax-free price. Since its implementation in 1985, China's legal system of export rebates has been developing for almost 30 years. Although it underwent several severe adjustments, it has been playing a positive role in promoting export volume and balancing international payment, regulating economic structure and improving efficient allocation of resources, protecting and developing national industry, maintaining national economic interest, impelling reforms in foreign trade mechanism and taxation management mechanism, and increasing economic returns of enterprises.This paper, referring to domestic and overseas related researches in the field of legal system of export rebates, is made up of four major parts. In the 1st part, the writer defines the concept of the legal system of export rebate, investigates its basic principle and positive meanings, analyzes its fundamentals of science of law from multi-aspects such as Economic Law, Financial and Taxation Law and International Economic Law, and organizes the historic evolution of our country's export rebates legal system. The 2nd part is an analysis of some aspects of the current export rebates legal system, i.e., its problems, the shortcomings existing in its legislation and execution procedures, the tax fraud phenomena, the deficiencies of its local sharing system, all of which deadly restricts the active effect of the export rebates legal system. In the 3rd part, the writer makes a comparative study of the export rebates legal systems in France, Italy, Switzerland, etc. in the hope of perfecting China's current legal system of export rebates by learning from those advanced practices. The 4th part is mainly about some suggestions for completing our country's current export rebates legal system: its legislation level is to be raised; its execution system is to be improved; the tax fraud behaviors should be severely cracked down; and the sharing mechanism between central and local governments should be reasonably reformed.