Research On Structure Of Integrative Management Of Export Tax Rebate In The Guidance Of Risk Prevention

Export tax rebate plays a great role in external trade which is one of the "troika" stimulating economic growth. As a complex problem, export tax rebate is closely connected to not only a series of civil taxation reforms such as value added tax reform and revenue management system reform, but also external trade. European debts crisis sheds greater potential threat to the world economy, thus the world economy growth slumps and export growth of China falls largely when2012comes. Export of China has a year-on-year growth of20.1%in2011, while the growth falls to6.9%from January to April in2012, among which it is only4.9%in April. In this atmosphere, the importance of promoting a continuous, stable and sound growth of export trade becomes extremely outstanding. From June in2012, the Ministry of Finance and the State Administration of Taxation issue new policies on export tax rebate successively and foreign exchange system reforms are shortly taken after that. All the above signals that positive policies would be taken. At the same time, the difficulty and pressure of the management of export rebate grow increaingly, especially in the vast region of central and western China.Two aspects stand out among the difficulties and pressure. The first one is the leapfrog development of export in the central and western region. China economy starts a lengthy adjustment and transformation when the past development pattern comes to its end.The gradient transfer in space is embodied in the implement of the stratege of the "rise of Central China", which takes advantage of industrial transfer in the central and western region. From January to July in2012, expoet grows only6.2%year to year in Guangdong, which is a traditional export powerhouse. However, export increases amazingly2.1times in Chongqing, which is in central and western China, and the export growth is75.5%,56.9%and51.3in Henan, Sichuan and Jiangxi respectively, in contrast with Guangdong. The second one is the frequent occurrence of export tax fraud and the improvement of their means. The growing scale of the tax fraud and its indirect means not only do great harm to tax revenue but also shed bad social influence. The jumbo tax fraud called "Sward Ⅱ" in Zaoqiang, Hubei province, which defraud a huge export tax rebate with CPU and export tax fraud case of silver ware are examples of such major and serious criminal cases.How to manage the export tax rebate well in the political and economic environment that policies are more and more easing while management is harder and harder. A scientific, normative and effective management system of export tax rebate is needed, besides correcting defects of policy and system. There remains problems in the current export tax rebate system such as poor convergence between leving and refunding tax, ineffective information sharing and cumbersome links of examination and approval. These problems result in ineffective export tax rebate management and more potential risks, which block the implement of export tax rebate policy. The author combines the working practice of management of export rebate of her own with information and data in Meishan to do the research of export rebate. Literature research, comprehensive data analysis and comparison analysis are adopted to explain the insufficience of export rebate and the so-caused revenue management risk in depth. By analysing and learn the advanced experience of international export rebate management, the following methods should be applied as thorough management system, organic convergence, good collaboration between sectors, advanced management means and strong attack on tax fraud. As a result, it is believed that an export rebate management system which operates in order, manage effectively and prevent and control well sould be established by the author. The export rebate management system should be in the guidance of prevention of risks and be backed by information network to realize the integration of both management and risk prevention, thus to fully play the role of stimulation and regulation of the export rebate policy.