Research On Management Countermeasures Of Export Tax Rebate For Foreign Trade Enterprises In D City

As one of the three driving vehicles,export trade has played an important role in the sustained and rapid development of China's national economy since the reform and opening up of China.Export tax rebate,as an important part of export trade policy,has continuously promoted China's export economic growth and played an important role in government intervention and guidance of export economic development.In 2018,China carried out the reform of the collection and management system of state and local taxes.With the successful merger of state and local taxes,a new round of challenges such as the optimization of the management mechanism of export tax rebates,the integration of tax services and the integration of tax personnel also came.In duty land tax collection and management system reform under the new background,how to ensure and improve the management quality and effect of local foreign trade enterprises,to continue guarding against and crack down on export tax fraud,to create a good business environment for foreign trade economy with the help of location advantages efforts,to promote economic booming D city,have become new topics for D city tax authority.In order to improve the management of export tax refund of foreign trade enterprises in D city,this paper adopts the research methods of questionnaire survey and individual interview to analyze the current situation of export tax refund management of foreign trade export enterprises by tax authorities in D city,explores the existing problems and their causes,and proposes specific countermeasures to solve the problems.This paper is divided into four chapters.The first chapter is the introduction part,which explains the background,purpose and significance of the topic,analyzes the academic research and development trends of export tax rebate at home and abroad,defines the research content,methods and technical routes,and explains the key words.The second chapter describes the status quo of export tax refund management of foreign trade export enterprises in D city,mainly including the basic situation of export tax refund management of foreign trade enterprises in D city,explanations of the design,issuance,recovery,processing and validity analysis of questionnaires,the selection of interviewees and interview process.The third chapter is about problems existing in D city foreign trade enterprises export tax rebate management,and analysis of the reasons to the existing problems.Combined with the information in the questionnaire and individual interview,refining the main problems of D city foreign trade enterprises export tax rebate management,namely,the export tax rebate risk management needs to be strengthen,foreign trade enterprise external access to information not free,staff ability to improve the business level is not enough and e-government system needs to be optimized,and explores the specific causes of above problems.The fourth chapter is countermeasures part of this article,mainly aimed at the above problems and their causes,from four aspects as strengthening the management of export rebate risk,improving the external information acquisition matters,enriching ways to improve management level and optimizing the export tax rebate management system,hopefully to perfect D city foreign trade enterprises export tax rebate management using above specific countermeasures and suggestions.