Research On The Problems Of Tax Refund Planning For Vat Export Of LM Company

The export tax rebate is an indispensable fiscal taxation policy in our country,it will directly affect the prices of export goods and services of our country,and it also indirectly has changed the industrial structure and foreign trade growth mode.The policy of VAT export tax rebate policy is an important part of China's import and export trade system.The implementation of this policy plays a huge role in promoting to the foreign trade enterprises and the development of national economy.Existing literature research mostly is from the government's perspective to investigate and survey on related policies and proposals.This paper is based on the enterprise,on the basis of the comprehensive and scientific interpretation of the relevant policy,take the case of the daily export processing business of LM company,from the point of view of the workers at the production line to explore the influence of the international VAT export policy on LM's Company.According to the export tax rebate policy and related theoretical basis,this paper adopts the research paradigm of raising,analyzing and solving problems to analyze the status quo of the VAT export rebates of LM Company.On this basis,the tax planning problems of the VAT export rebates of LM Company are studied,found that the current problems mainly exist in the choices of the processing trade and export ways,input tax planning and other relevant factors such as lack of export tax rebate.This paper puts forward the corresponding optimization suggestions.First of all,optimizes the input tax planning from material purchasing channels of LM Company.Secondly,chooses different ways of processing trade and export by the way of the comparison between the tax burden model and the tax bearing.Thirdly,the export enterprises should strengthen internal control management of export tax refund.Finally,optimizes the other tax planning,including the promotion of product added value,adjusting the influences of the exporting percentage of overseas and domestic markets,export commodity code,exchange rate and the manual allocation rate.Through continuous analyzing and learning to dig and find the problem and improvement points,using the reasonable ways of export trade,exports and tax planning advice to reduce tax cost,and upgrading of products to increase the profit space,realizing the profit growth and get rid of dependent on the export tax rebate distress.The first chapter of the paper describes the export tax refund related theory and evolution,the thesis framework and innovation point,etc.Chapter two introduces our export tax rebate policy and change process,the export tax rebate calculation method and tax planning,etc.Chapter three The third chapter analyzes the main problems existing in the export tax rebates and current situation of LM Company,looking for key points of “increase income and reduce expenditure”.Chapter four is "throttling" in the process of export value-added tax planning,minimizing the input tax transfer,and increase export tax rebates.In this Chapter,by using the theory of the export tax rebate planning of the second Chapter to plan the export tax rebate for the VAT input tax planning and the tax model selection of processing trade,combine the practical case to explain and choice the project of higher yield.Chapter five is the safeguards in the process of tax planning,more makes the enterprise benefit maximization,mainly about optimization suggestions involved in the VAT tax cost for LM Company.