Study On The Development Direction Of Export Tax Rebate Management Model Of Foreign Trade Enterprises In The Post-Epidemic Era

At the beginning of 2020,the development of China’s export-oriented economy was affected to a certain extent by the COVID-19 outbreak and the international situation.On the one hand,in the face of the COVID-19 pandemic,the tax department introduced a number of preferential policies and vigorously promoted non-contact taxation management,with the State Administration of Taxation launching a list of 185 non-contact online tax payment list in 2020,making online taxation the first choice of taxpayers.On the other hand,as the current export tax rebate management model of foreign trade enterprises is still imperfect,it is easy to result in management loopholes and generate the risk of tax fraud.After society enters the post-epidemic era,foreign trade enterprises will face more uncertainties and instabilities,which will put higher requirements on the export tax rebate management.From the perspective of the tax authorities,this paper will use the interview method and conduct a study on the development direction of export tax rebate management model of China’s foreign trade enterprises in the post-epidemic era based on SWOT analysis.Firstly,this paper will briefly introduce the three management modes of China’s foreign trade export tax rebates.Then carry out a SWOT analysis of China’s foreign trade export tax rebate management model during the COVID-19 outbreak,including the identification and analysis of the advantages,disadvantages,opportunities and threats.Afterwards,by conducting a cross-portfolio analysis will be provided with the growth(SW)strategy,diversification(ST)strategy,torsion(WO)strategy and defense(WT)strategy.In the post-epidemic era,it is necessary to overcome the weaknesses and reverse the disadvantages to reach the strategic goal of high-quality export tax rebate management on the basis of good epidemic prevention and control.To this end,this paper argues that in the post-epidemic era,the development strategy of China’s foreign trade enterprises’ export tax rebate management model should be a torsion strategy,establishing a "digital management model with strong supervision and levy-rebate in one".The interview data also supports the decision of a torsion strategy.On this basis,the paper proposes specific recommendations for the implementation of the torsion strategy:first,optimize the management system;second,provide policy support;third,strengthen talent training;fourth,improve the management system;and fifth,establish a regulatory mechanism.