Research On Export Tax Refund Risk Management Under By "Digital Tax Administration"

For the past few years,the digital economy has developed rapidly,and "digital tax administration" has become the main direction and key initiative of tax collection and management reform.Therefore,how to strengthen the application of big data in export tax rebate risk management,break the information barriers in the process of supply,customs declaration,foreign exchange collection and tax refund,and improve the risk management level of export tax rebate by taxation authorities has become an urgent issue to be solved.In this paper,based on the in-depth study of the results at home and abroad,starts the research on export tax refund risk management based on risk management theory,tax compliance theory and information asymmetry theory as the theoretical basis,and take J City P tax department as an example,combines the background of "digital tax administration".After introducing the current situation of export tax rebate risk management in J city P district,three typical risk management cases of "fake self-management and real agency","buy customs declaration matching invoice" and "false invoice" in J city P district are selected and analyzed.The analysis reveals that there are problems such as low efficiency of export tax rebate risk management due to data information barrier,lax supervision of export tax rebate due to insufficient data empowerment,lack of synergy of export tax rebate risk management,and difficulty of personnel quality in adapting to the requirement of tax management by data,etc.in the export tax rebate risk management of grass-roots taxation authorities.Finally,we propose ways to improve the risk management level of taxation authorities at the grassroots level in the context of "digital tax administration" in terms of integrating data resources,strengthening data empowerment,optimizing the whole chain supervision of export tax rebates and attaching importance to the construction of digital professionals.It is hoped that this study can provide reference value for the practical work of grass-roots taxation authorities in China,prevent the risk of export tax rebate and ensure the effectiveness of export tax rebate policy.