Exit Drawback Management Problems And Countermeasures

Exit drawback is the policy system take by a nation to enhance the competitive ability of export goods, it return the indirect taxation to exporter, thereby export goods can enter the international market without tax, and participate in international competition. Exit drawback is often used for the countries has value tax, and aims to encourage countries export goods from an international convention. China’s current export tax rebate system since1985, so far there have been established for more than26years. During this time, it has been reformed to adjust tne development and perfection of Chinese tax system, and becomed the important part and macro-control means. At present, the law about exiting drawback were mainly embodied by a number of administrative regulations and rules issuedby the State Council and its departments, and no national legislation. In addition, the export tax rebate management work still exist a lot of management is out of line, procedures, tax fraud and other phenomena, seriously affected China’s export tax rebate management and foreign trade export businessHow to improve exit drawback management and operations are many countries in the world in promoting exports drawback policy faced a common problem. So how to solve these problems, so that our exports drawback system to be more perfect, more promoting China’s economic stability and development, is the focus of research, this is also the meaning of export tax refund.After the system of accessing to a large number of related literatures, this article takes methods of theory bewith practice and comparative analysis to study. This paper first introduces the background and significance of this topic, summarized the present researchsituation at home and abroad, points out the research train of thought, main contents, research methods and innovation. The exit drawback concept, meaning, origin, basic principle, characteristic undertook basic interpretation, to start by laying a solid theoretical foundation. The basic theory on the basis of comprehensive analysis, at present our country export tax rebate management benefit, and to Hengyang City export tax rebate management case study to find out China’s export tax rebate management problems. After that, this paper analyzes the export tax rebate policy were studied, and draws inspiration. Finally, the paper through drawing lessons from foreign export tax rebate management experience, put forward to perfect our country export tax rebate management measures.