Research On Risk Management Of Export Tax Rebate For Foreign Trade Enterprises In China

The export tax rebate policy is a taxation system adopted by most countries.It can improve the competitiveness of national export products,ensure fair competition,avoid double taxation,and ensure that the goods imported by each country are the same as their domestic competitors.tax.Export tax rebate,as a tax preferential policy of China,is a tax payment for the export of goods in the various links before the domestic export in order to promote export trade and enhance the competitiveness of China's export products.The export tax rebate policy is an important part of China's foreign trade system.It has played a very good role in China's foreign trade progress and the international influence of China's products and the promotion of foreign trade.However,since China implemented the export tax rebate policy,there have been many shortcomings,such as the complicated tax refund procedures and repeated taxation for export tax rebates.Although the State Administration of Taxation has continuously improved and introduced various export tax rebate management regulations,and adjusted and supplemented the provisions on export tax rebate management,it faces the rapid growth of foreign trade export enterprises.The complex diversity of illegal tax fraud methods makes the export tax rebate work more difficult.It is urgent to standardize the export tax rebate risk management system and implement risk prevention for the daily management of export tax rebates.The thesis analyzes the status quo of export tax rebate risk management of foreign trade enterprises,describes the characteristics and management status of export tax rebate risks of foreign trade enterprises,and combines the working methods of Tianjin export tax rebate risk management to standardize and improve the export tax rebate management system and implement the state.Export tax rebate policy,clear departmental responsibilities,standardize tax collection and management system,strengthen export tax rebate supervision,etc.,and put forward risk countermeasures for tax refund management of foreign trade enterprises.This paper attempts to study the risks and countermeasures of export tax rebate management from the perspective of tax management risk and risk prevention,and hopes to provide reference and reference for tax refund management practice.