Research On Improvement Of Overpaid Tax Refund System In China

The tax law often focuses on the taxpayer’s liability to the state and ignores the protection of the taxpayer’s rights.When they overpay taxes,how to ensure the legal and effective conduct of tax refund activities is important.At present,the system has been confirmed in many countries of the world.It is based on the human rights guarantee principle,the tax statutory principle,the tax fair principle,the tax debt relationship theory and the public law unjust enrichment principle.It has important value.However,there are some problems in the areas of legislation,law enforcement and justice in the overpaid tax refund system.The nature of the application time limit,the definition of the starting point of the period,the differentiation of the type of initiation,the determination of the scope of return,the special requirements for the verification collection and the way of tax deduction are incomplete,and need to be answered in the legislation.The overpaid tax refund system for countries and regions represented by Japan,the United States,Germany,and Taiwan Province is more complete.Therefore,based on the domestic and international legislative situation and theoretical research,this paper gives suggestions,from the standardization of the legal system,the guarantee of the system operation effectiveness and the optimization of the system relief mechanism.We will improve the tax refund system for overpaid tax and propose legislative proposals for the revision of the Tax Collection Administration Law.