Study On The Improvement Of China's Departure Tax Refund Legislation

Departure tax refund,as a taxation system that is widely used in the world,have a significant effect on attracting inbound travelers to purchase products,promoting domestic products,developing the tourist industry and other industries.Under the era background that our country is devoted to promoting economic restructuring,and is taking efforts to promote the development of tourism,the departure tax refund legal system has also been established in our country,but the current operation of the system lacks legitimate basis,the problem that the number of the government's policies in this field is more than the legislations doesn't get resolved.And,compared with the fast development of departure tax refund,relevant legislations are relatively backward,not only the related provisions on the definition of the tourist,the determination of the tax refund rate and the minimum charge,and the qualification of the tax refund agency are unreasonable,but the management responsibilities of the competent departments and the punishments for departure tax refund fraud are not embodied in the legislations,which make it hard to handle complex and varied situations,and to wrestle with new legal questions.For all this,by studying legislation practice of the VAT Retail Export Scheme of Britain and Tourist Refund Scheme of Singapore,the author suggest including the departure tax refund in added-value tax legislation,further confirms the legitimacy of the system.The measure to adjust departure tax refund adopt legislation mainly,as well as policy.Defining the rights and responsibilities of the tax authority and customs clearly,and stipulate the punishments for departure tax refund fraud explicitly.In addition,we should reasonably design factors of the departure tax refund legal system according to specific economic development,and make them gradually integrate with the world.Only in this way can departure tax refund legislation be scientific and complete,and make a greater positive impact in the future.