Study On Risk Management Of Export Tax Rebate For Grass-roots Tax Authorities

The export tax rebate system is an international practice which means that the government will return the added tax and consumption tax generated during the process of domestic production and circulation to the export enterprises so that the export commodities will enter the international market without tax,thus improving the international competitiveness of Chinese products.In recent years,with the great changes of the political,economic and international environment,factors affecting the export tax rebate are gradually increasing.The tax administration is faced with growing management risks,which includes more tax refunding and even huge tax fraud that will interfere with thenational finance.Therefore,it is an important task to study the causes and countermeasures of export tax rebate risks.Based on thedomestic and foreign tax achievements,this thesis takes the taxation administration in z district of Tianjin as an example,obtains the following achievements:it innovatively divides the risks of export tax rebate into three categories,namely,potential risks from the export tax rebate system,risks from the taxpayers and risks from the taxation administration.Of these three kinds of risks,the third one is directly from the administration,which is brought by the policy of streamlines administration and delegating power,dereliction of duty of tax officials,the tax separation reform and the limitation of tax system;while the other two kinds are potential risks brought by various tax rebate rates,tax rebate adjustment,enterprises' different calculation method of tax refund,taxpayers' faults and tax fraud.After an in-depth research on the causes of management risks,the thesis seeks countermeasures from a practical perspective so that they can be applied to both regional and national export tax rebate management.In order to prevent and control export tax rebate management risks and ensure the smooth and efficient operation of the export tax rebate system,the thesis puts forwards some countermeasures,namely,to improve the export tax rebate system,to improve the risk management system of grass-roots tax authorities,to improve the level of internal control and management of grassroots tax authorities.