A Study On The Enforcement Risk Of Export Tax Refund(Exemption) Of Grass Roots Tax Authorities

The export tax refund(exemption)policy,as a measure to balance the tax burden of international trade,ensures that domestic goods enter the international market at the price excluding tax by refunding or exempting the tax payable by export enterprises in the domestic production and circulation links in accordance with the tax law,and increases the competitiveness of domestic export goods.With the construction of the "the Belt and Road" in China,we will encourage foreign trade,stimulate economic growth,take the export tax rebate policy as a powerful tool to adjust the market economy,constantly adjust the export tax rebate policy,expand the scope of export tax rebate commodities,and improve the export tax rebate rate.Since the outbreak of the new type of coronary pneumonia,the tax authorities launched new management models such as "non-contact",significantly reducing the processing time of export tax rebate.These series of policies make it easier for export enterprises to handle export tax rebate(exemption)matters,but also bring great potential law enforcement risks to grass-roots tax authorities.As the total volume of China’s foreign trade business continues to increase,driven by the high amount of interests,the number of cases of illegal elements seizing the loopholes in the tax law and regulation to defraud tax on exports continues to increase,the amount of which is increasing,the means of tax fraud are more sophisticated and deceptive,resulting in a large amount of loss of national taxes,and affecting the fair competition between normal export trade enterprises.In recent years,the high incidence of export tax fraud cases and the increasing awareness of taxpayers’ rights protection have led to an increasing number of tax law enforcement personnel being subject to administrative or criminal penalties.Therefore,it is of great significance to study how to reduce the risk of export tax rebate law enforcement by grass-roots tax authorities.Based on the author’s daily work,this paper uses case analysis,questionnaire survey and interview methods to study the whole paper,analyzes the processing process of export tax refund and exemption business of grass-roots tax authorities by stages,and finds out the law enforcement risk points that are likely to occur when the grass-roots tax authorities handle the export tax refund(exemption)business,mainly including violation of tax law enforcement procedures,non-standard application of the law enforcement basis,and the omission or misbehavior of the law enforcement subject Improper content of law enforcement.Then analyze the causes of these law enforcement risks,not only from the defects of laws and policies related to export tax rebate,but also from the poor communication and cooperation between internal and external departments,as well as the imperfect construction of big data system and risk management system of tax system.Finally,it puts forward some countermeasures and suggestions that are beneficial to the grass-roots tax authorities to reduce the risk of export tax rebate law enforcement,including improving the construction of relevant legal systems,building an information exchange platform to achieve joint management and governance,improving the risk management system,clarifying the discretionary benchmark,scientifically allocating posts,improving the quality of the law enforcement team,and optimizing the reward and punishment system.Finally,I hope that this study can provide some help for all grass-roots tax authorities in Kunming to prevent the risk of export tax refund(exemption)law enforcement.