Study Of Management Of Export Rebate In China

This dissertation is written based on the following background:1. Export tax rebate is international practice. In order to make its products enter the international market without tax to enhance the competitive edge, promote its export, a country rebates the VAT and computation tax of the exported goods which are levied during production and circulation stages; 2. The function orientation of our nation's current export tax rebate polices have conflict with their and their objectives, which are hard to carry multiple functions such as export stimulation, volume control and Structure adjustment.3. Export tax rebate management can enhance the tax supervision of enterprises to export goods, which will put pressure and motivation to export enterprises. To promote them improve management, enhance financial accounting and try their best to improve economic efficiency. But there are a lot of emergent problems in our export tax rebate management to be resolved. Index management needs to be reinforced; Export tax rebate polices need to be stabilized; Management systems need to be completed; Tax fraud should be defeated. Using those measures, we can meet the need of continuous developing domestic and international economic situation.This dissertation is based on export tax rebate practices. Comparing our export tax rebate policies, problems in our country's current export tax rebate management will be analyzed. It will also address relative reform methods to complete our export rebate management by learning successful export tax rebate management experience of other nations. The structure of this article will be as following:The fist part is introduction of this dissertation and why I chose this topic and background of it, and introduces relative research findings at home and abroad.The second fist part is analysis of management on export rebate. Consist of history and functional localization of export rebate in China. Along with several reforms of the economic system, there are also several reforms of export rebate in China. Although our policy of export rebate play an important role in all time export trade in different stage of development, it is still not perfect. There are still many problems to solve so that to keep up with the speed of development of economic.The third part is the situation of and existing problems of export rebate. One of them is less rigorous in quotas management. The cardinal rebate is too low to keep up with the tune of the rapid development of export enterprise. And the analysis and forecast of quotas is too simple, it lacks restraint in the quotas management, so that quotas is out of practice and is beyond belief. Furthermore, the standard of distributing the quotas is not clear and definite so that it may lead to power renting and corruption. Also it needs a standard to use quotas. Secondly, frequently adjustment of export rebate bring difficulties to management.We draw a conclusion from the change of policy from 1985 that the uncertainty of policy set it down to a privilege deprivable and the government become unbelievable. At it brings difficulties to working of tax officers too. Thirdly, the tax collection is out of line with tax rebate which finds expression in valuing the procedure but belittling field audit and lacking in coordination mechanism in both of management and policy of them. Fourthly, we can find the delay in the changes of the export goods rate database which bring difficulties to the managements of export rebate.we need to improve the level of data transmission and sharing of external information, doubts needs to be modified and refined. The accounting of swap cost is unreasonable. Fifthly, we should act on rebate deception.The fourth part is the comparison with other countries, consisting of two parts. The first part is the export rebate policy in foreign countries and what we can learn from them. Three countries were chosen and we should choose tax exemption or tax-free means as main methods of export rebate enhancing collection and management abilities, setting up a tight network of information control and severely crack down rebate deception, furthermore care for export rebate time limit and change the situation of export rebate delay.The fifth part is improvements to our management of export rebate. First, quotas management should be improved and we should increase the cardinal rebate and forecast quotas exactly, optimize the distribution of export rebate and solve the resource of export rebate, evaluate export enterprise timely and forbid power renting so that we can monitor the use of quotas. Improvements to solve adjustment frequently are keeping the rate of export goods stable and increase the level of law of export rebate.Improvements to join tax collection and tax rebate together are refining procedure of management, tracing the management of export goods and erecting a rule to join tax collection and tax rebate tightly.Improvements to solve problems in management software are reducing the time of changing rate of export goods, modifying the software in time and make the information sound. Adjusting doubts to meet working and solve the problems of swap cost radically.Improvements to solve rebate deception are to make the people know the policy and optimize the situation of tax collection and enhance working on management in export rebate and evaluate export enterprise timely.