Research On General Problems And Promotion Of The Tax Refund Policy For Export Of Panyu District Of Guangzhou

Since the policy of reform and opening up, the export tax rebate to encourage exports,optimizing the economic structure, has played a positive role in promoting economicdevelopment. However, the export tax rebate policy and its implementation effect, there arestill many problems, restricted its policies should realize the value of and need to be furtherrefined and improved. The existing problems and the depth of the reform and opening up ofthe export tax rebate policy to promote the export tax rebate policy innovation put forwardnew demands from different levels to enhance the effective supply of the policy. Therefore,the study of the problems and countermeasures of China’s export tax rebate policy hasimportant theoretical and practical significance.This article relies on the theory and the export tax rebate policy to collect the relevantdata of exporters and export tax rebate management department of Panyu District, combinedwith the method of quantitative and qualitative analysis to analysize Panyu District Exportrefund policy problems, including the levy rebate policy independent of each other resultingin tax levy aspects of touch, the export tax rebate mechanism unreasonable burden resultingrebate funding is difficult to guarantee the export tax rebate policy flaws caused seriousdefrauding export tax rebates, the lack of impact of the export tax rebate management policiespolicy value realization. And the export tax rebate policy for its implementation performanceproblems, analysis of the deep-seated reasons, including the low level of export tax rebatepolicy and the lack of legislative normative, imperfections in the current tax system, based onthe formulation of the export tax rebate policy violation tax neutrality principle, but the lackof continuity and stability, while, on the basis of qualitative lack of effective export tax fraud,the export tax rebate management of documents is not enough variety and refinement, etc.,resulting in export tax rebate policy, Panyu District, there are many defects. The article alsoputs forward the corresponding countermeasures, including the export tax rebate from thelegislative system to speed up the process of protection, improving the integratedmanagement levy refund check mechanism, improve the comprehensive coordinationmechanisms manner, thereby reducing the legislative system, management system and thecoordination mechanisms in the implementation process. Through case studies designed topromote the export tax rebate policy to better use for the tax administration, for export enterprises to provide more convenience.