Risks In Management Of Export Rebate And Guard Mechanism

Export Tax Rebate is a long term Tax policy of our country. The implement of this Tax policy is very important to the export and economic growth of our country. The key factor of making the Export Tax Rebate effective is management of Export Rebate. From the establishment of Export Tax Rebate, the management of Export Rebate was not satisfied by the administrator. So most recent the State Tax bureau has adjusted the regulation concerning to the management of Export Rebate. But recently more and more small business joined the external trade and the international financial crisis had happened. Facing to the situation the risk in management of Export rebate is increased. There is an important topic in the Administration of the Export rebates that how to circumvention the risk in the management of Export Rebate nowadays.In the research of Export Rebate there are many experts and Tax collectors have made great efforts. Among these research there are few papers related to the risks in management of Export Rebate. There are also few papers focused on practicing of risk circumvention in the management of Export rebate. In theoretical research many persons focus on the Tax Rebate Rate and The macroscopic view on the regulation of the Tax Rebate. On the other hand the Tax collectors are more interested in building the responsibility system of the Tax Administration. The gist of the paper is to improve the management of Export Rebate on the risk circumvention point of view.The principal line of this paper is from the analysis of the problem during the management of Export Rebate to the countermeasures to the problem. Then give some advices to build up the risk mechanism in the management of Export Rebate. The article is divided to seven parts. Introduction: Explain the necessity of the risk mechanism in the management of Export Rebate.The first chapter: Theoretically analyze the Export Rebate and the management of Export Rebate. Then on the base of the explanation of the risk in the management of Export Rebate give some theory evidence to the mechanism of risk in the management of Export Rebate.The second chapter: At present in our country the management of Export Rebate.The third chapter: Analyze the risk in the management of Export Rebate.The risks include Tax deception and malpractice.The forth chapter: Analyze the root causes of the risk in the management of Export Rebate. The risk is not an isolate social phenomenon. Its origins are complex.The fifth chapter: Use the management system of Export Rebate in advanced country for reference.The sixth chapter: Give some advices to the management of Export Rebate. The advices include improving the mechanism system, building up the legislation system, using the electronic data more effectively and enhancing the ability during enforcing the law.