Research On Enterprises' Tax Planning On Export Tax Rebate In China

Although many export enterprises' profit come from tax rebate,they always concern about when the formed tax goes into account,when these profit could be realized and so on.However,how to form export tax rebate and make better tax planning in different management methods are often be ignored.So when the export rebate policy of our country takes place important changes,the attack on the enterprises is great and even fatal.Aiming at above problems,the researching subject of the dissertation is to make tax planning on export tax rebate by combining international and domestic status,analyzing national tax policy and investigating on export enterprises in Qingdao.The main point is to get them to understand that corporation tax planning is an activity of finance and the important unavoidable responsibility in enterprise financial management.If a company doesn't have a healthy tax planning,arrange tax affairs availably,it couldn't do finance management effectively,reach company's enterprise financial goals and realize the maximization of profits.The paper focuses on summarizing enterprises' tax planning on export tax rebate that differently adapt to various manufacturing and foreign trade enterprises on the basis of concrete analysis in chapter three,four and five by rejecting some terminating favorable policy and tax planning for the policy changes,which have compiled analysis of the policy and files about export tax rebate promulgated and implemented by government since 2000.It would provide the theoretical and practical support for accelerating the operation of cash flow,improving the market competitiveness and promoting image of enterprises.The key of the paper is chapter three.It first analyses the character of enterprises' tax exemption,offset and reimbursement of export in detail and then makes comparison and analysis of the different situation companies confronted from the ending excess VAT paid,sale mode of goods,sale location and processing methods and so on.It also calculates a reasonable enterprises' tax planning on export tax rebate subjecting to each situation.At last,it suggests that every enterprise should make comprehensive consideration of tax planning to find the most appropriate composite pattern.The idea of tax planning is put forward in chapter four by combing foreign trade enterprises' tax planning from various management mode,optimizing the production structure,handing tax policy in time and related legal knowledge.In chapter five,it raises the suggestion of tax planning to deal with the problems in routine operational management,such as how to financing,save cost and set up risk consciousness in order to take all the factors of tax preparation into account.