A Research On Risk Management Of Quanzhou Export Tax Rebate

With Chinese economy has been growing rapidly for about decade, Investment, consumption and exports play an important role in the economy. Thanks to the Tax export environment and the global trend of economic development, the export growth rapid. In the export sector, the financial system of export tax refund has affected the role of a guide. Since the average tax rate to remain high, exports relaxed environment, preferential export policies, the trade rapid developed. All kinds of export tax rebate effect increased uncertainty. The difficulty and risk management of the export tax rebate increase, become a prominent problem for the management of export tax rebates.This article concerns the risk management of export tax rebate management. We explore the tax rebate risk management, based on administration of export tax rebates risk management situation of Quanzhou State Tax, and related with tax rebate risk management theory and practical work experience in risk management. The export tax rebates mainly include two types, one is the foreign trade enterprise export tax rebate, the other kind is the export tax rebate manufacturing enterprises. These two types of export enterprises that export tax rebate have similarity, and there have differences on the production of export commodities and the export process. So the risk management have common and differences. This paper discusses the risk management of the two kinds of enterprise of export tax rebates, supplemented by the actual tax risk management case.Tax rebates Risk management is tax administration. Because of its proposed time soon, continuing to draw on advanced management ideas, management ideas and management concepts are endless improvement. I put forward some measures to improve tax risk management of the export tax rebates and the manufacturing enterprise rebates. At the same time, make a few suggestions about rebates risk management system, including:promoting risk management with information technology; strengthen the government and social regulation; strengthen intersectoral collaboration; improve tax compliance guidance mechanism.