Research On The Policy Implementation Of Export Tax Rebate In Shishi City

Since July 1,2017,the examination and approval power of export goods and services tax rebate of foreign trade enterprises has been delegated to county(city,district)bureaus according to the principle of territoriality,this is a great challenge for the implementation of the export tax rebate policy of each county and district bureaus.Especially under the influence of COVID-19’s sustained impact,Sino-US trade friction and global supply chain imbalance,export enterprises are facing great difficulties.The efficient implementation of the export tax rebate policy can give export enterprises a shot in the arm under the current severe trade situation.This paper selects the implementation link of Shishi export tax rebate policy as the research object,under the guidance of Sabatier and Mazmanian’s comprehensive policy implementation model,and combines theory with practice.Document,comparative and interview methods were used,this paper analyzes the current situation of the implementation of Shishi export tax rebate policy from four aspects: implementation subject,operation mechanism,implementation risk and implementation supervision Besides the export tax rebate policy,this thesis analyzes that what leads to the problems in police implementation from three aspects.Through the study,this paper finds that Shishi city lacks a big data sharing platform,the workload of tax rebate personnel is large,the collection and refund information resources can not be shared synchronously,the effect of implementation supervision is poor,and the implementation efficiency and benefit are not taken into account.Combined with the "SAMA model",this paper analyzes the reasons for existing policy problems,high risk,difficult implementation,unreasonable staffing,lack of cooperation among various departments and one-sided focus on efficiency,and put forward suggestions on optimizing the number of personnel,strengthening internal and external communication,strengthening implementation supervision and improving the overall quality of export enterprises.