HL Company Export Rebate Tax Planning Optimization Research

The export rebates is an important part of the national tax policy and system,it means when the domestic enterprises to export goods,the state will be returned to the enterprise paid for the goods in the domestic production and circulation link tax,it is the help of country to improve domestic enterprises international competition advantage,it is also a policy to expand the international market share of domestic enterprises.In 1985,China began to implement the relevant policies of export tax rebate with comprehensively,and formulated the relevant tax refund principle,also issued a series of measures for tax refund and exemption of goods exported by enterprises.Moreover,our country has constantly changed and improved the relevant policies on the export tax rebate,which has provided a more powerful guarantee for the promotion of our country's export competitiveness.Through the research and reference at home and abroad a large number of literature,closely rely on the related theory of tax planning and countries in the aspect of export tax rebate policy,export tax rebates in investigating the HL company on the basis of the status,put forward the HL company export drawback tax planning scheme,gives the Suggestions on the HL company export tax rebates.This paper on the background and significance of the research is discussed,and the domestic foreign reviews relevant research results about the export tax rebate,put forward in this paper,we study the main content and main research methods.After that,the related theory of export tax rebate and the theory of tax planning,respectively,to lay the full text research the basic theory of.Then,the analysis about the present situation of the HL company export tax rebates,combined with its production situation,about the present situation of tax and tax,and the analysis of the export tax rebate situation and planning issues.On this basis,further put forward the HL company export drawback tax planning scheme,from exports,raw materials acquisition,settlement and financing,bonded method and so on four aspects of the export tax rebate of HL company tax planning.Finally,on the basis of the export drawback tax planning scheme,the article in the HL company export tax rebates to the tax planning strategies and Suggestions.Export drawback tax planning research,the company to reduce the tax burden in the export trade,HL enhance the company's operating income plays an important role;At the same time can also be for the similar domestic production enterprise of export drawback tax planning in order to provide the effective reference,promote perfection of this kind of tax planning and development.