Study On The Management Mechanism Of Export Tax Refund For Foreign Trade Comprehensive Service Enterprises In H Province

H province is a less-developed province in our country.because of the late start of economic development,poor foundation and weak foundation,the development has made a significant breakthrough in the integration of world competition and foreign cooperation,established a " one port,two districts ",and introduced a large number of preferential policies to promote the development of foreign trade enterprises,because of the low proportion of the second industry,so the development of traditional foreign trade enterprises do not have a new type of foreign trade comprehensive service enterprises rapid development.As an important preferential policy for the development of foreign trade,export tax rebate for foreign trade enterprises,not only to increase the means of export earnings,but also conducive to innovation,health and sustainable development of enterprises,so how to maximize the export tax rebate policy,has been widely used and played a positive role in many countries and regions of the world.At present,China's export tax rebate policy has been implemented for many years,but the use of the relevant export tax rebate policy and the matching management mechanism still exist some degree of regulatory uncertainty problems,in addition,the enterprise tax rebate management means backward,and the shortage of related talents also severely restricts the development and growth of export enterprises.In the process of export tax rebate,h province foreign trade enterprises are more inclined to rely on the tax authorities to grasp the policy,but not pay attention to the use of the export tax rebate policy and the improvement of the export tax rebate management mechanism.This paper first reviews the previous research results at home and abroad,summarizes the existing research results,including the main conclusions,main basis and practical effect verification,and points out the existing research in theory and method deficiencies.On this basis,this paper expands the scope of the research on the export tax refund management mechanism,concerns the behavior decision of foreign trade comprehensive service enterprises in h province,and deeply excavates the connotation of the export tax rebate management level,reveals the substantial impact of improving the export tax rebate management mechanism.This paper,based on the background of h province,through the comparative analysis of the three years' tax rebate from 2014-2016,analyzes the existing problems and the risk points of export tax rebate management,and gives the corresponding countermeasures,hoping to provide a reference for the export tax refund management mechanism to provide some reference for the export tax rebate risk prevention.This paper consists of six parts,including the introduction,the domestic and foreign research status of export tax rebate management,the industry background analysis and the basic situation of export enterprises,the export tax rebate management mechanism and current situation analysis,the main problems and reasons of export tax rebate management mechanism of foreign trade comprehensive service enterprises,and the countermeasures and suggestions to further strengthen the export tax rebate management mechanism of foreign trade enterprises in h province.