Research On Perfecting The System Of VAT Refund In China

The amount of tax withheld refers to the amount of tax withheld by taxpayers when the current input tax is greater than the cancellation tax.For withholding tax amount,in the past,general enterprises in China have allowed taxpayers to deduct the amount of offset tax on their next declaration.For export enterprises,they have allowed them to declare export tax rebate on their own.From the international point of view,withholding tax rebate is the mainstream practice.Most countries adopt the combination of current tax rebate and future withholding tax rebate.In recent years,with the deepening of VAT reform,China's business environment has changed rapidly,and the tax rebate system has not met the expectations of taxpayers.Compared with the international system,China's system has just started,and the improvement of this system has special significance for the country,society,industry and enterprises.In the five parts of the article,the author mainly from the domestic and foreign VAT withholding and refund theory,combined with specific cases,through the discovery of the problem put forward their own suggestions.The first part is the introduction part.In this part,the research background of perfecting the system of withholding and refunding tax in our country is elaborated in detail,and the related theories at home and abroad are sorted out and evaluated.Through the framework of the paper,it shows the analysis ideas,research methods,research focus,innovation and so on.The second part of the article is the theoretical basis of VAT.It mainly introduces the theoretical knowledge of VAT,withholding and refunding tax,and the relevant situation of the system of withholding and refunding VAT at home and abroad,grasps the essence of withholding and refunding tax,and determines the necessity of perfecting the system of withholding and refunding tax.In the third part,combining with the actual situation of two tax rebates in 2018 and 2019,we analyze the existing problems of the tax refund system in China from the tax perspective,and analyze the reasons from different dimensions.The fourth part combines with the actual situation,puts forward specific suggestions to improve our VAT withholding and refund system,including policy level,collection and management level,financial level,etc.The fifth part of the article summarizes the whole article.