Enterprises' Tax Revenue Preparation On Export Tax Refund

Export Tax Refund system has been widely used in many countries and districts. It's also one of the measures of accelerating export which WTO ratified. In China, Export Tax Refund system started to implement from 1985, and it has made great influence to our foreign trade and national macroscopic economy. However, our Export Tax Refund system is still imperfect.At present, the researchers in our country mostly embark from the government angle, proposing the corresponding reform suggestions in view of our present Export Tax Refund system. Then in this article, the author embarks from the enterprise angle, using the system's imperfect and preferential policy to help the enterprise make tax revenue preparation in carries on the analysis to the Export Tax Refund system. The aim is to help the enterprises lighten the tax burden and obtain the maximum economic benefit through reasonable arranging the enterprises'economic activities in advance. In which we must take notice that tax preparation should be always legitimate.In the article, the author also enumerates the cases and establishes model to draw the conclusions. Therefore, it can make the article direct-viewing and easy-understanding.