Study On The Problems And Countermeasures Of China's Export Tax Rebates Management

As an important component of trade policy on China's role in promoting economic growth in exports,export tax rebates,has been fully validated by a number of experts and scholars through theoretical empirical analysis.In light of global economic downturn and weak external demands,China is making great efforts to implement structural reforms;export tax rebates policy has been a hot spot,drawing full attention.Trial works of turning business tax into VAT started from August 2013,the "business tax camp changed by" pilot project.From May 2016 onwards,the original business tax has been changed into VAT completely.As such VAT covers all industries in China;the scope of application of tax-refund policy has expanded from export of goods and services increased to exports of goods services and taxable services.This has not only widened the breadth and depth of China's export tax rebates management,but has also set up a higher standard for improving the quality,accelerating the export tax rebates of export tax rebates management efficiency,as well as effectively preventing higher export tax fraud and other challenges.Meanwhile,tax officials in the management of export tax rebates in China face increasing internal and external pressure,the need to simultaneously address the promotion of foreign trade economy and prevent conflict between export tax frauds,security tax rebates with the contradiction between rapid tax refunds,contradiction between the growing demands of enterprise tax rebates,has become eminent.In theory,export tax rebates as a practice has been recognized and accepted all around the world.Through broad study,common management basis has been found that State taxation principle,fair trade,fair taxation principles in various countries,such as export tax rebates management practice in the process of removing barriers to international trade management;while in theory the process of research,the author boldly predicts: public management of public organization theory and risk management will become a powerful solution for management of export tax rebates.Therefore,based on theories of public organization,a tax risk management perspective,select the export tax rebates system,management of export tax rebates mechanism set and job creation,export tax rebates management processes,export tax rebates information application of four dimensions on the current export tax rebates management analyzes the current situation and combs.And face to point,a case study of Jining IRS tax refund management detailing empirical analysis through case analysis and research on comparative analysis of relevant statisticaldata is presented,pointing out that the current management of China's export tax rebates policy,management-level setting,assessments and information construction in four different degrees of problems and risks.The existence of these problems has thus hindered the quality and efficiency of the management of export tax rebates.For more in-depth analysis of the problems in the study of China's export tax rebates management,advanced management experience in export tax rebates in some other countries such as France is being studied and referred,which has inspired me in the field of themanagement of export tax rebates at the institutional,sector coordination and computer application.Based on the above analysis,and my years of experience in export tax rebates management,proposals have been put forward to culminate in the complete legislative and policy of export tax rebates system,to perfect organization tax authorities management system and job responsibilities,to improve the export tax rebates information application and perfect the export tax rebates mechanism of including countermeasures and suggestions to management.I hope this proves helpful in future management practice,in the rational allocation of the tax collection and management of existing resources,stimulating jobs potential of energy,improving and perfecting the export tax fraud prevention mechanism of China's export tax rebates management.