Research On Tax Planning Of Export Tax Rebate For C Production Enterprises

As an export financial incentive mechanism,the export tax rebate system is widely used in many countries and regions of the world,and it is also the promotion export measures allowed by the world trade organization.Since 1985,China has implemented the export tax rebate system,and the export tax rebate has had a great impact on the export of foreign trade and domestic macro economy.Export tax rebate is a strategy for countries to help their enterprises enhance international competitiveness,gain more international market share and encourage exports.For enterprises,export tax rebate can optimize enterprise resource allocation and promote sustainable development of enterprises.Tax authorities will export commodities of indirect tax refund for export enterprises,export enterprises with relatively low price of goods for sale in the international market,in order to gain more market competitiveness and market share.In view of the current research and analysis of export tax rebate in China,most investigation and research are conducted from the perspective of the government,and conduct research and proposal on policies and regulations related to export tax rebate.This paper focuses on the enterprise,discusses the influence of national export tax rebate on enterprises,and probes into the loopholes of the current export tax rebate system.A line based on the in-depth research,a large collection of all kinds of data,on the basis of the combination of macro and micro,theory way of getting in touch with reality,begin from export trade,export tax rebate data and the Angle of export tax rebate management C production-oriented enterprises,the present study points out its way in export,trade,export area and problems in such aspects as risk control.Then,combined with the actual situation of C production enterprises,an overall plan of export tax rebate planning was developed.Finally,this paper presents a C export drawback tax planning of enterprise risk control recommendations,and to provide referential experience for the whole industry,so as to improve enterprise management ability,strong competitive position,promote enterprises to quickly build quality management system and the tax planning system.