Research On Tax Risks Of Export Tax Rebate Of SL Tire Company And Its Prevention

Export tax rebate is an important part of China's tax policy.Export tax rebates have played a role in transforming the industrial development structure of enterprises,and also promoted the growth of foreign trade economy.The prices of commodities sold during the export process are also the same.It is closely related to export tax rebates.In China's import and export trade,export tax rebates are a very important component.The export tax rebate policy issued by the state has greatly promoted the development of China's foreign trade enterprises and promoted economic progress,making Chinese enterprises account for the share has increased year by year.Most of the existing literature is based on the government's perspective to prevent corporate tax fraud,and rarely based on the enterprise itself to study the tax risks faced by the company.Therefore,the thesis is analyze the risks of export tax rebates encountered in their daily operations,and then draw corresponding preventive measures from the perspective of the enterprise.Through the analysis of tax rebate policy and the thesis of related theoretical knowledge,the thesis discovers the problem-analysis problem-resolve the conventional research steps to thesis the tax risk of SL tire company export tax rebate,the risk mainly includes three aspects,respectively For the tax risk at the production level,the tax risk at the export level,and the tax risk at the management level,corresponding preventive opinions are proposed based on the analysis.According to the current status of SL company's export tax rebate,the thesis analyzes the company's taxation and tax payment situation,as well as the export tax rebate risk issues based on its operating and production status.At the production level,the tax rebate analysis is carried out based on the general trade methods of domestic purchased raw materials,incoming processing methods and incoming processing methods;at the product export level,through the choice of product export methods and trade settlement methods,the export tax rebate risk analysis is performed;at the company management level,it mainly analyzes the risks caused by the internal structure of the enterprise,the risks caused by invoice management,the timeliness risks and the risks caused by improper tax treatment.Through analysis,further preventive measures are obtained,suggesting that SL company should establish a sound tax risk management system,systematically train export tax rebate related personnel,strengthencommunication between departments,and raise the awareness of all enterprise staff on the prevention of export tax rebate risks,follow the pace of the country closely,keep learning the latest tax laws and regulations,better propose new ideas for the prevention of corporate tax risks,and prevent the tax risks of export tax rebates from causing unnecessary losses to enterprises.