Study On The Risk Management Of Tax Refund For Export Trade In Shandong Province

The policy of tax refund for export trade is the international practice, is the country for promoting its exports to rebate the value-added tax or consumption tax of the export goods that paid in domestic production and circulation by the tax law, so that the export goods can enter the international market without tax price, to enhance the competitiveness of domestic products.From the view of the world, where the export tax rebate, where there is export tax fraud. At present, China’s export tax rebate management system is still not perfect. The export tax rebate business belonging to commerce, customs, and tax department management. The department is not close enough to each other, lack the necessary information to communicate, leading to the export tax rebate management out of touch, resulting in a number of loopholes in the export tax rebate management, sometimes resulting in export tax fraud and other problems.Faced with the grim situation of the export tax fraud, how to defend against the risk of export tax rebate has become an important management task of export tax rebate. On the other hand, as the country continues to simplify procedures, reduce the examination and approval, which not only increases the difficulty of tax risk management, but also to improve the risk management system becomes more important.This article, through the study on the risk management of export tax rebate, according to the current export tax rebate management status, combined with the export tax rebate risk management features, full use of big data technology, analysis the existing problems on the export tax rebate risk management of Shandong Province, put forward some countermeasures and suggestions on strengthen the system construction, strengthen information management and strengthen team building to improve the risk management of export tax rebate. This study has important significance to strengthen the export tax rebate daily management and prevent the export tax fraud.