Research On Export Tax Refund Risk Management Of A City Tax Bureau

With the implementation of the "Belt and Road" initiative and the implementation of the "going global" strategy,the development of the export business of domestic enterprises has ushered in a new climax.The tax rebate behavior related to the export business is also increasing.For this reason,the national macro-control department has formulated the export tax rebate tax exemption policy,in order to regulate the export trade activities,regulate the healthy development of the export market,and promote the steady improvement of the national economy.However,criminals also see the dividend of export tax rebate and exemption policy,and use edge rubbing and loopholes to cheat tax rebate and tax exemption,which affects the trading environment and economic and market system.It is an extremely urgent and important task for export tax rebate to formulate a comprehensive and scientific export tax rebate risk control system.Combing past research found that the research on the problem of export tax fraud concentrated theory,the conclusion is not applicable to practical guidance,combined with previous research,the author comprehensive empirical analysis,define export tax fraud,export tax refund risk,risk concept and basic theory,on A export tax rebate tax exemption risk management detailed analysis.As a port city,the industrial structure of A city is mainly export business,but there are countless export tax fraud cases every year.The prevention and stop of export tax fraud work is continuous and long,and it is full of many challenges.A There are378 export tax rebate enterprises under the jurisdiction of the municipal tax bureau,and they have set up a special export tax rebate review group and a risk management working group,but various signs show that there are still many deficiencies of export tax rebate risk management,and there are almost no tax recovery.Using questionnaire method,around the current situation of A tax export tax rebate risk management,found the influence factors,legal popularization is not comprehensive,the rationality of risk index design,risk response personnel professional ability level,taxpayers crime means hidden 10 key influencing factors,finally designed the ISM interpretation structure model on influencing factors analysis,and discussed the interaction relationship between factors,and provides the basis of A tax bureau export tax fraud risk control system,optimize and supplement the risk management strategy.