Research On The Risk Of Export Tax Rebate Law Enforcement By Grassroots Tax Authorities

In the national tax policy,export tax rebate is an important and indispensable link.As a common practice in international trade,this policy can effectively avoid the duplication of export commodity taxes in different countries and ensure fair competition in the international market for export commodities from different countries.In recent years,the foreign trade situation has not been optimistic due to the impact of the trade war and the epidemic.The government has emphasized the tax rebate service function of the tax authorities,and has continuously shortened the tax rebate time.The export tax rebate department is under increasing pressure to accelerate the progress of tax rebates to promote the development of foreign trade.On the other hand,tax-related illegal and criminal activities in the economic field have occurred frequently,especially cases of false invoicing and fraudulent export tax rebates,and the high-pressure situation of fraud and fraud has not diminished.At the same time,there have been frequent cases of tax officials being held accountable by the judicial authorities due to subjective and objective reasons for failing to operate in accordance with norms or for being suspected of violating laws and disciplines.Therefore,how to correctly understand,prevent and resolve the problems existing in the law enforcement of export tax rebates in my country is an urgent problem to be solved by the grass-roots tax authorities in our country.This paper takes the tax bureau of S District as the research sample,uses the export tax rebate theory,tax law enforcement risk theory,information asymmetry theory,internal control and other theories as guidance,selects the case of foreign trade comprehensive service enterprises as the observation window,and conducts case studies and interviews.The work status of the grass-roots level is recorded,and the specific performance of the export tax rebate law enforcement risks of the grass-roots tax authorities is analyzed from the three aspects of export tax rebate management,implementation and inspection,and the internal and external risks from the external management of taxpayers and the separation of tax rebates within the tax department,and export tax rebates.The three groups of risk performances,which are the application risk of the system specification and the functional limitation of the tax information system,the tax refund review and the process risk of evaluating the dereliction of duty and malfeasance,are described in detail.Through the analysis of the factors that cause the problem,we get the two causes of the problem that the level of export tax rebate law enforcement and the management system and mechanism need to be improved and perfected.In view of the existing problems and reasons,combined with the current social development trend and the direction of national reform,in order to prevent and reduce the risk of export tax rebate law enforcement,the grass-roots tax authorities proposed to strengthen the construction of the tax legal system,improve the department’s work regulations,strengthen the capacity building of the grass-roots team and make full use of it.Data-backed countermeasure recommendations.This paper breaks through the previous limitation of focusing the risk of export tax rebate law enforcement on the risk of tax fraud in ordinary foreign trade enterprises.Based on the management practice of export tax rebate in Zone S,combined with the new format of foreign trade export,that is,comprehensive foreign trade service enterprises,it analyzes and analyzes it from a new perspective as much as possible.From the perspective of practicality,we will study law enforcement risks and related countermeasures,and strive to form countermeasures that not only cover the management of the S District Tax Bureau,but also are generally applicable to the national export tax rebate management.