Export Enterprise Tax Planning Study

China’s export tax rebate system, after the development of the last several decades, have promoted open, expanded exports, balanced international payments; Adjusted the economic structure and improved resources configuration; The protection and development of national industry, maintaining the economic interests of the state; Promote foreign trade system and tax collection and management system reform, improve the enterprise economic benefits are playing a positive role. Tax planning is the modern enterprise management is important one annulus, for enterprise for maximizing the value of has played a pivotal role. For the enterprise that engaged in international trade, familiar with export and understanding in the link of tax collection and administration, have the targeted relevant tax planning for enterprises, and reduce the production cost of operation, enhance the competitiveness of enterprises has important significance. The paper introduces the basic policies and export tax refund of tax planning theory basis, focusing on the state of the concerns of export tax refund issued and implemented policies, documents are analyzed, the enterprise according to the reality of the situation, eliminate one because of the change of the policy termination of preferential policies and related some tax refund tax planning, separately from the different nature of the production enterprise and foreign trade enterprise set out, summed up the situation for their export tax rebates pay tax to plan and plan, for the enterprise to speed up the cash flow of operation, and develop the market competition of enterprises, the promotion enterprise’s image provided the theory and the practice of support.In order to maintain enterprises’long-term interests, and develop the enterprise with the long, legal and standard of development, active tax and engaged in scientific tax planning consciousness constantly improve. Enterprise’s export business to be in the competition in the market share, be about to strengthen management and to adjust the industrial structure, and to advance its own financial management, management, investment and systematic planning, export tax refund tax planning is the enterprise overall strategic planning a key ring. Enterprise in market economy countries have the independent legal person status, realize their own economic benefits maximization is the enterprise’s ultimate objective. Enterprise’s some necessary rights through the national laws to confirm, tax planning is the enterprise realize rights and interests of a conscious active behavior, and become the export enterprises in market economy competition and management of inevitable choice. Export drawback tax planning maintenance taxpayers on the assets of the legitimate income, will become the future business enterprise management an important link.The paper attempts to export tax rebate system to the analysis of current situation and ensure the export enterprise legal tax, and on the basis of that enterprise can take a series of in order to reduce the tax burden for purpose enterprise tax planning behavior. In addition, the author in the export tax rebate system, based on the analysis of Shenyang export enterprise with investigation and research, through the prior to enterprise’s production and business operation activities of arrangement, in the legitimate, under the premise of export enterprise planning for the tax refund of further research and thinking to reduce export enterprise tax burden and enterprise profit maximization.