Chinese system of refunding taxes on exported goods is one kind of claims based on contractual(relation),and it has been supported by the theory of law of obligation.

• 我国纳税人出口退税请求权是建立在国家和纳税人契约关系基础上的一种债之请求权利,这种权利由于我国现阶段税收之债理论的确立和发展,不断得到法学上债的原理的支持;