Risk Management Of Tax Rebate In Guangzhou Internal Tax System

As an important component of China’s foreign trade system, the export tax rebate policyis an important economic lever to promote the development of China’s foreign trade, andenhance export products to compete internationally,and it has played a good role inimproving national economy. However, since the implementation of the export tax rebatepolicy, export rebate fraud cases emerges every once in a while. Especially these two years, anationwide investigation of cases involves defrauding export tax rebate whose amount isincreasing and measures are more secluded.Faced with the grim situation of the export tax fraud, we should strengthen the audit totax documents and the investigation on export goods letter, increase the monitoring and thetax audit of export enterprises.these are indispensable means that the tax authorities must take.Meanwhile, tax authorities also should extend the review period refunds, not living up togovernment and business expectations, potentially increasing the risk of law enforcement.Thus, the export tax rebate risks defense has become an important task of export tax rebatemanagement. Guangzhou is a big export province. The import and export trade in Guangzhouwhich the capital of Guangdong province also ranks the first in Guangdong. The export taxrebate business of Guangzhou tax system in the province also accounts for a pivotal position.Also its defense risk of export tax rebates is daunting. Therefore, this thesis uses Guangzhoutax authorities as research sample to study this issue from the angle of comprehensive riskmanagement theory. Literature research and personal interviews are used in the thesis so as toconduct a systematic study of risk management to Guangzhou export rebate tax authorities.The study found that there exist many problems in Guangzhou export tax rebate riskmanagement authorities, such as imperfect regulations and policies, information that cannotbe shared, inefficiency and increasing risk management pressure etc.The main cause of these problems are a low level of export tax rebate legislation, theexport tax rebate management chain breaks, low level of export tax rebate managementtechnology, and the export tax rebate management personnel shortages.Therefore, author of this thesis comes up with many suggestions, such as accelerating thelegislative building, improving the linkage mechanism levy refund check, strengthening thecollection and management, improving the monitoring network, building risk defense system,strengthening the establishment of risk culture and qualified personnel.