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Research On The Export Tax Rebate Risk Management Of Nanping Tax Service?State Administration Of Taxation

Posted on:2020-03-07Degree:MasterType:Thesis
Country:ChinaCandidate:C ZhangFull Text:PDF
GTID:2439330623460433Subject:Public administration
Abstract/Summary:PDF Full Text Request
In recent years,with the slowdown of China's GDP growth,ensuring the growth of import and export has become an important measure to maintain the growth of GDP.For this reason,the state has introduced a series of measures such as simplifying government and decentralizing power,simplifying tax process,raising tax rebate rate,reducing tax burden,etc.to reduce the burden and tax burden of enterprises and ensure the stable development of foreign trade.With the strong support of these policies,China's foreign trade economy has developed vigorously,the total import and export volume and growth rate have reached new heights,and the corresponding export tax rebate has also increased steadily.Accordingly,the number and amount of tax fraud cases have been rising in recent years.The situation of cracking down on export tax fraud has become increasingly severe,seriously damaging the national interests,undermining the economic order of foreign trade and affecting social fairness and justice.At the same time,with the stricter and stricter management rules and regulations on export tax rebate and the increasing awareness of taxpayers to safeguard their rights,tax authorities will encounter various risks in the process of export tax rebate management,not only from tax fraudsters,but also from taxpayers,even the relevant units or tax authorities themselves,which will cause serious losses to the state finance.It will bring professional risks to the tax administrators.In view of this,it is of great significance to study how to strengthen the risk management of export tax rebate in tax authorities.This paper takes the Nanping Tax Service,State Administration of Taxation as the research object,uses the methods of literature research,inductive analysis and empirical analysis to analyze the risks of export tax rebate under the tax system of our country.Combining with the actual situation of Nanping Tax Bureau,it finds out the problems existing in the risk management of export tax rebate of Nanping Tax Bureau,and then analyses the causes of the problems.Finally,on the basis of drawing lessons from the experience of export tax rebate risk management of other domestic tax bureaus,this paper puts forward specific countermeasures and suggestions to improve the export tax rebate risk management system of Nanping,helps to establish a professional risk management team,accurately and efficiently identify the export tax rebate risk and complete theresponse,so as to promote the export tax rebate risk management of Nanping Tax Service,State Administration of Taxation to a new level.
Keywords/Search Tags:Export Tax Rebate, Tax Fraud, Tax Enforcement, Risk Management, Nanping Tax Service State Administration of Taxation
PDF Full Text Request
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