由于理论研究得不够，立法 水平和手段欠缺，我国现行退税法律体系尚存在许多不足，笔者认为应运用系统论的观点，从五个方面认识和处理好依法退税法律体系建设中亟需解决的问题。 一、正确认识和处理好出口退税法律体系与其它法律体系的关系。依法退税是依法治税的一个有机组 Due to insufficient theoretical research and lack of legislation, there are still many deficiencies in the current legal system of tax rebate in our country. I think we should make use of the viewpoint of system theory to understand and handle the problems to be solved urgently in the legal system of tax refunding according to law from five aspects . First, correct understanding and handling of the export tax rebate legal system and other legal systems. Tax refunds according to law is an organic group that administers taxes according to law