Research On Risk Management Of Export Tax Rebate:A Case Study Of Dongguan

Since reform and opening-up policy has been carried out,Dongguan has witnessed rapid development in society and economy.The spectacular achievement on Dongguan's development could not have been fulfilled without foreign trade.However,as the scale of foreign trade continues to expand,the risk of Dongguan's export tax rebate is becoming higher and higher and cases of cheating export tax rebate emerge one after another,with the characteristics of huger amount,hidden means and gang crime.Faced with the severe situation of export tax fraud and the requirements of optimizing business environment,Dongguan tax authorities are facing a huge challenge.It calls for an efficient risk management system to prevent risks effectively,which is also the inevitable requirement of the modernization of taxation.This paper first introduces the research background and significance of the risk management of export tax rebate.Then it states the guiding role of risk management theory,tax risk management theory and tax compliance theory in risk management of export tax rebate.And this paper builds an analysis framework based on COSO comprehensive risk management framework,which is core achievement of comprehensive risk management theory.The eight elements covered by COSO comprehensive risk management framework are divided into four levels according to their relevance:internal control and target setting,risk management process,information and communication,supervision and management.Secondly,this paper expounds the management of Dongguan's export tax rebate in recent years,systematically analyzes the existing problems and possible reasons from these four levels.The current management loopholes are further demonstrated and found through the analysis of three typical risk management cases.It is found that at present,the risk management of export tax rebate in Dongguan City has different degrees of deficiencies in the aspects of risk awareness,goal setting,data analysis,the process of risk management,multi-party information sharing mechanism,internal control mechanism,etc.;the main reasons for these problems are imperfect value-added tax system,poor connection among different delpartments,backward information construction,incomplete joint working mechanism and lack of human resources.Finally,based on previous analysis,the paper puts forward suggestions to improve the risk management of export tax rebate in Dongguan tax authorities,providing useful exploration exeriences for the development of export tax rebate risk management.