Evaluation System Of Export Tax Rebate Early Warning And To Achieve

To meet the needs of tax administration specialization, to further strengthen the management on export tax rebate (exemption), Some Provincial Office,SAT issued "Measures for management of early-warning assessment on foreign (industrial) trade enterprise tax rebate ". These measures have developed a number of assessment indicators to conduct monitoring for related businesses of the export enterprises. However, due to the large number and the complexity in computation of these indicators, the existing "export tax rebate audit system" are unlikely to do a portfolio search for related data, which undoubtedly increased the difficulty of tax assessment. To ensure the normal running of tax assessment, to strengthen the routine analysis, measurement and monitoring of the tax rebate data, while establish tax rebate assessment mechanism and tax rebate monitoring mechanism, and carry scientific intelligent and comprehensive analysis for taxpayers declarations of the export tax rebate, carrying a timely and effective monitor and assessment so that the export tax fraud could be effectively prevented. Therefore establishment of a set of effective early-warning assessment systems on export rebates (exemption) is a must.In response to these demands, basing on the full demand analysis, this article does research on the implement of "early-warning assessment system of the export tax rebate ". This system functions as the auxiliary tool of "export tax rebate audit system" and CTAIS system, for achieving the daily management of export enterprises, early-warning, assessment, inquiries to data and information related and so on. Meanwhile the system will be built on the software platform for taxation administrator, so that the system will become a separate functional modules of the software, to make the taxation administrator platform play a more comprehensive and more powerful role in achieving information sharing among CTAIS, the taxation administrator platform, and the export tax rebate audit system, leading the integration of collection and rebate management.The early-warning assessment system of the export tax rebate studied in this paper,has run in SAT of A city. After the running, accordingly the audit work reduced by 25%, the personnel in charge of audit decreasedby 25%, while the personnel in charge of early-warning assessment increased, so that the job efficiency is raised, the tax exempted and offset increased by 17% in the first three quarters compared with the same period last year, and export tax rebate declaration by enterprises was regularized benefitting the local economic development.The early-warning assessment system of the export tax rebate studied in this paper is featured as wide coverage, targeted, easily operational etc., have been comprehensively promoted in tax administration of local Office, SAT.