Research On Risk Management Of Export Tax Rebate

Export Tax Refund System plays a vital role in the State's Foreign Trade System,it play a key role in reducing the price of exported goods entering the international market.Complete and reasonable export tax refund system can effectively enhance the competitiveness of domestic commodities in the international market and promote the sound development of the national economy.However,no matter what country,as long as there is an export tax refund system,there will be lawless elements through the loopholes in the tax system to fraudulently take export tax rebates.This violates the original intention of the state to implement the export tax rebate system,which has affected the normal operation of the market economy,and will also lead to the loss of state fiscal funds,which has created a huge export tax rebate risk.In particular,in recent years,illegal methods have been used by lawless people to cheat for export tax rebates.Their operating methods are also more subtle and their operation methods have become more and more complex.This has caused the tax authorities to bring great challenges to the management of export tax rebates.Against this background,we urgently need to strengthen the management of export tax rebate risk,effectively reduce the possibility of export tax rebate risk points,minimize fraudulent export tax refund cases,and effectively protect state financial funds.This article takes risk prevention as the direction,takes commodity export tax rebate as the center,analyzes the evolution and current status of China's current export tax rebate policy,sorts out the current scale of export goods and export tax rebates,and the current advanced level of export tax rebate management.At the same time,reviewing multinational documents,we will integrate advanced methods for export tax refund management in the world and enumerate advanced methods for learning and introducing.And to sort out the typical cases of export tax fraud,find out the risk points in the export tax refund work,and the inadequacies of the export tax rebate management work.For China's export tax rebate risk management work,we put forward four policy proposals: perfecting the export tax rebate risk management system,improving the informational mechanism,improving the linkage mechanism between various departments,and strengthening the construction of a professional risk management team.