Research On Tax Planning Of ZL Company’s Export Tax Rebate

For the country, the export tax rebate is the country to help their enterprises to enhance international competitiveness, to access more international market shares, to encourage exports of a strategy. For enterprises, it is to optimize the allocation of corporate resources,and promote the sustainable development of enterprises. The tax department return the indirect taxes which are contained in the export commodities to the export enterprise, it makes the products of export enterprises selling in a relatively low price in the international market, thus obtaining a greater market competitiveness and market shares.In view of the current research and analysis of the export tax rebate in China, most of the research is from the perspective of the government to research and proposal the export tax rebate policy and related policies. But this thesis is from the perspective of enterprises to discuss the export tax rebate’s effect on all aspects of enterprise, and analyzes the current export tax rebate system’s mischief.This thesis insights concept of the export tax rebate and the tax planning in-depth, and studies the export tax rebate of ZL company in detail, combining of theory and practice. The thesis is on the basis of the export tax rebate system and relevant existing research, combining with the actual operation and tax situation of ZL company, and analyzes the export tax rebate and tax planning as the key point, it makes a detailed analysis and calculation of the value added tax rebate from ZL company in three aspects: ZL company’s raw material purchase,export mode and processing mode. First of all, ZL company’s means of purchase should change from small-scale taxpayer into the general taxpayer, this can guarantee the quality of raw materials and get more value added tax; secondly, ZL company should actively integrate into the foreign trade export agent system to increase the added value of products and expand the products’ national market; one more, ZL company can actively expand international clients to adjusting the ratio of the sales in domestic market and export sales, which can get better tax rebate.