China Export Tax Rebate Management Research

The export drawback is a tax measure commonly used in international trade for all countries to accept, and an international practice accepted by the WTO, which is to encourage all countries exporting goods by fair competition, and the result of tax coordination through International trade practice.So far, there has been 20 years of development history from the establishment of China's current export drawback system, which has become an important part and macro-control means of China's tax system, after a significant number of reform and adjustment in the ongoing development and improvement in the meantime. At present, China's export drawback is in the specific management of the Inland Revenue, co-managed by foreign trade, customs, foreign control and treasury sectors, thought the horizontal and vertical state of the computer network has not yet been established among the various departments and departments in-house. The registration system of import and export rights has further increased the difficulty of monitoring of the export drawback system after WTO accession. Today, there are still a number of problems in export drawback system, which has impact on the quality and efficiency of the export drawback and reduced ability to prevent the export tax fraudHow to improve the management and operation of the export drawback is an common problems that many countries in the world facing in the implementation of the export drawback policy, and How to solve these problems, make China's export tax system more complete, and promote China's economic stability and development, is the focus and the significance of this article t and the study of the export drawback.Based on view angle of Export drawbacks management, and taking the free, arrived, the tax rebate policy of the manufacturers for example, this article make a thoughtful study on the problem manufacturers facing in the process of the export drawbacks, through analysis of history and current situation of China's export drawback system. Then this article Revealed the root of the problem of the current export drawback system, after Dialectical analysis of the causes and consequences arising from these issues, and discuss response to improve China's export drawback system,learning from The successful foreign experience of implementation of the export drawback policy , and combined with the actual situation in China. the idea of the layout of this article is in accordance with the idea of "Established methods to analyze and solve problems", Including four parts:The first part mainly introduces the concept, related theory, history and current situation of China's export drawbackThe second part compare domestic and foreign export drawback policy and deal with the enlightenment from China's export drawback policy Reform.The third part introduces the major works of the export drawback management by China's tax authorities, taking Manufacturing enterprises in Shenzhen as example,The fourth part makes an analysis of problems and the impact of China's export drawback management and proposed countermeasures to improving the management system of China's export drawback.