Implementation Of Export Tax Rebate Policies For Foreign Trade Enterprises In Quanzhou City

The export tax rebate refers to the tax rebate for the goods and services that are exported in the country,such as value-added tax and consumption tax.The export tax rebate is to reduce the tax pressure of domestic products exported by exporting the goods and labor services in the country,so that the goods and services sold by the country can enter the international market at a price without tax,the same type as the international market.The goods and services in the relatively equal environment compete for market share,promote foreign trade,and stimulate economic development.The export tax rebate policy is an important measure and means for countries to promote the development of foreign trade and boost the economy.The Chinese government has introduced a series of policies to strengthen the management of export tax rebates and promote the development of international trade.Since the implementation of the export tax rebate policy,it has played a vital role in adjusting the industrial structure,encouraging exports,and regulating fiscal expenditure.However,there are still defects and deficiencies in the implementation of the policy.Taking Quanzhou as an example,this paper uses the Smith model to combine theory with practice,and analyzes the status quo of the implementation of export tax rebate policy for foreign trade enterprises in Quanzhou from four dimensions: policy itself,policy executive body,policy target group and policy execution environment.After research and analysis,we can conclude that: due to the flaws in the export tax rebate policy of foreign trade enterprises,the low efficiency of the policy enforcement body and the lack of systematic supervision mechanism,the low quality of the target group,the constraints of environmental factors,etc.During the implementation process,the stability of the tax refund policy is poor,the degree of cooperation of the target group is not high,and there are problems such as loopholes in the work of the executive agency and the disconnection of the tax and tax refund environment.In response to the above problems,several suggestions are made: to improve the stability of policies,including the export tax rebate sharing mechanism and the stability of the tax rebate rate;to improve the overall quality of foreign trade enterprises,including raising the tax awareness and tax awareness of foreign trade enterprises;This includes improving the quality of tax authorities,building internal regulatory mechanisms,and establishing internal and external coordination mechanisms;creating a sound policy enforcement environment through local incentives and enhanced publicity.Through these measures,the export tax rebate policy of foreign trade enterprises can achieve more effective implementation effects in Quanzhou,and thus promote the development of Quanzhou's foreign trade economy.