Research On Problems And Countermeasures Of Export Tax Rebate Management

Export tax rebate is an international practice,which can promote the development of foreign trade,accelerate industrial upgrading and structural adjustment.China began to implement the export tax rebate policy from 1985,and obtained a good policy effect,however,export tax fraud accompanied then,grapingthe national wealth,destructing the foreign trade fair,and being a threat of the export tax rebate policy implementation of health.Although China has carried out supervision and governance of the export tax fraud,it is difficult to eradicate.In recent years,with the expanding of export and the export tax rebate adjustment,export tax fraud cases occur frequently.How to prevent export tax fraud effectively is an urgent study.Based on the analysis of the status of China's export tax rebate and a large number of tax fraud cases,we summarizes the main methods and characteristics of the current export tax fraud.Combined with the work practice,we analysis the tianjin "A" tax fraud case.Also,we introduce our export tax fraud prevention and management practices.According to the tax fraud case and practice,we summed up the five major problems of China's export tax fraud prevention and management,analysis in-depth of the legal system,the current value-added tax system,the export tax rebate syst em,the means of preventing the utility and the angle of cooperation department.We put forward countermeasures to enhance tax compliance in five aspects.They are improving the value added tax system design,reforming of export tax rebate mechanism,strengthening the export tax rebate management means,building a higher level and more effective prevention mechanism,and improve taxpayer compliance.