A Risk Management Study Of Tax Refund For Comprehensive Trade Service Enterprise

In recent years,the policy of foreign trade enterprises in China continue to strengthen efforts to support,the domestic emergence of a number of sets in customs clearance,logistics,tax rebates,settlement,financing,reporting,factoring,supply chain management,cross-border electricity,overseas warehouse and customer service business in a foreign trade enterprise integrated services.The core business of integrated services in foreign trade enterprises is the export tax rebate,export tax rebates to strengthen risk management,improve the export tax rebate service quality,is very important to improve the small and micro enterprises customer loyalty,reduce business risk and establish its own brand image has significance.In this paper,a typical growth type of integrated services in foreign trade enterprises-M company as an example,in-depth analysis and Research on the risk management of the enterprise export tax rebate,provide a reference for the export tax rebate risk management of foreign trade enterprise integrated service for our growing community.First of all,the connotation,through literature induction integrated services for foreign trade enterprises,development of integrated services in foreign trade enterprises export tax rebate policy as well as the domestic and foreign related tax risk prevention research trends are summarized.Secondly,based on the M company and summarizes the relevant information on the export tax rebate,the status of comprehensive trade service company,the overall development trend of the management of export tax rebates,export tax rebate measures in 2012-2016 are described,summed up the M company at present small and micro enterprise credit risk,risk,risk related documentation and recovery system operational risk.This paper analyzes the main problems and causes of the risk management of export tax rebate of M company.Then put forward the M company export tax risk management measures,including management should pay attention to the management of the export tax rebate,improve the export tax rebate management organization,to prevent the customer credit risk,risk prevention suggestions such as export tax rebate documents.This study found that the export tax rebate risk brought liquidity pressure to the experience of foreign trade enterprise integrated services,to prevent the export tax rebate risk is to improve the enterprise export tax structure,and optimize the corresponding export tax rebate management system,small and micro enterprise credit risk is the focus of the export tax rebate of risk management,risk identification and control of export tax refund documents circulation is also very important.