Six grades improve legislation, to ensure the authority and stability of the policy. Tax revenue legal principle is the world's most important basic principle in the tax law, which requires tax legislation must have a high degree of authority, which shall be formulated by the state supreme organ of authority. Therefore our country should be formulated by the National People's Congress (NPC), the export tax rebate act regulations, adjust and sort out the export tax rebate policy, the relationship between administrative regulations and department rules, clear the principle of export tax rebates, legal position and program, on the legal level clear tax, customs, foreign exchange administration departments of responsibility, avoid because of the different department rules and regulations change frequently, and affect the export tax rebate policy is relatively stable. In addition, the export tax rebate policy should maintain the stability of a long time, frequent changes will affect enforcement effectiveness.
6 to improve the level of legislation, guarantee of policy authority and stability.
Tax principle of legality of law is in the world the most important and basic principle of tax legislation, it must be highly authoritative, that is the highest organ of state power should be formulated. Therefore our country should be enacted by the National People's Congress "export tax rebate method", relationship rules, adjustment and clear policy, administrative regulations and departmental rules and regulations of the export tax rebate, principles, legal position and the export tax rebate program clear, clear the scope of the tax, customs, foreign exchange management Bureau and other departments in the legal level, to avoid the frequent changes to the rules and regulations of different departments, and the impact of the export tax rebate policy relatively stable. In addition, making the export tax rebate policy should maintain the stability of long time, frequent changes will affect the effectiveness of the implementation of the law.
6improve the hierarchy of
legislation to ensure
that the policyauthorityandstability.Legalprinciples of tax revenueis the world's mostimportantbasic
principlesinnationaltax
law,whichrequirestaxlegislationmusthave a high
degreeofauthority,shall be formulatedby the highestnationalauthorities.To that
endshould
bedevelopedby the National
People's Congressin
Chinatheexporttax rebateAct,Regulations,exportrebatepolicyadjustmentandclearrelationships,administrativeregulationsanddepartmentalregulations,clearprinciples,
the legalstatus of exporttax
rebatesandprograms,legalaspectsinspecificsectorssuch
astaxation,customs,
State Administration of
Foreign Exchangeon
the terms of reference,avoidthefrequentchanges of rules
and regulations of differentdepartments,which will affect the relativestability of
exporttax
rebatepolicy.In
addition,
the exporttax
rebatepolicyshould
bemaintained for
alongtimestability,frequentchangeswillaffect the effectiveness of
the implementation of laws