Research Of Export Tax Rebate AA Production Enterprise Tax Pianing

Along with the process of China’s trade integration, export income to occupy more and more proportion in the total GDP, so the progress of the development of the domestic economy will depend largely on international trade. It started in the export tax rebate this provision in 1985, then in 1994 made the tax aspects of the rectification and further improving the system in China, the tax system of export tax rebate system embodies the key role. Because of the export tax rebate system in the 20 years of continuous improvement, to save resources, reduce energy consumption, optimize the environment, improve the development of international trade and the improvement of economic patterns and other aspects reflect large utility. The reform of China’s export tax rebate system, export to domestic commodity economy structure and industrial structure upgrade has a great role in promoting, in addition to help control pollution and non energy commodity foreign trade volume, and enhance environmental protection low carbon export rate. This system on the other hand, the export tax rebate has great relevance and the different sectors of the financial situation.The main content of this paper is the analysis of this case the author of export enterprises based on this system, as well as the export tax rebate of part of the country’s reform, according to the AA enterprises to implement the export tax rebate rules and puts forward the corresponding planning strategies and specific implementation details. This paper through the research of AA enterprises in the implementation of the export tax rebate of export tax refund case, provides a reasonable tax planning to AA production enterprises, enhance the enterprise’s management ability, strong competitive position, and then promote the rapid construction of enterprise management system quality.