Research On Implementation Of Export Tax Rebate Policy Of Foreign Trade Comprehensive Service Enterprises Of Dongguan City

The export tax rebate is a measure that a country or region refund or exempt indirect taxes of export goods, In China, indirect taxes includes value added tax and consumption tax. Taking export tax rebate, a country or a region aims at exporting goods of tax exclusive price to strengthen their international competition, expand export and obtain foreign exchange. China began to implement export tax rebate policy from 1985 and has been adjusted for many times till now. It's an indispensable part of our tax system.According to the Document [2012] 39 published by China Finance Bureau and China Tax Bureau, the legal applicant of export tax rebate includes enterprises that is registered by Industrial and Commercial Bureau, Tax Bureau and Business Bureau and production enterprises that is registered by Industrial and Commercial Bureau and Tax Bureau. As a key export tax rebate applicant, foreign trade enterprises play an important part. According to the Document [2014] 13 published by China Tax Bureau, a new concept of foreign trade comprehensive service enterprise has come out. Foreign trade comprehensive service enterprise is a part of foreign trade enterprise, a key part of export tax rebate. However, the new concept didn't bring out new policy. It is only mentioned in the Document [2014] 13 that foreign trade comprehensive service enterprise only implemented from Number 3 of Clause 2 of Document [2006] 24 published by China Tax Bureau and Number 7 of Clause 1 of Document [2012] 39 published by China Finance Bureau and China Tax Bureau that foreign trade enterprises cannot sign sales contract and agency contract together. Apart from this, foreign trade comprehensive service enterprises is treated the same as traditional foreign trade enterprises in export tax rebate policy. Nevertheless, they are different. Export tax rebate policy should be reformed, otherwise more and more problems will be aroused.By means of document analysis method, empirical analysis method and comparative analysis method, with data of foreign trade comprehensive service enterprises of Dongguan City, this paper tries to analyses the problems of implementation of export tax rebate policy of Dongguan City. It is hoped through deep analysis of case study of Dongguan City, better export tax rebate policy can be developed to promote economic development, especially the development of foreign trade comprehensive service enterprises.