Research On The Export Tax Rebate Management Of China's National Tax System

Export tax rebate is a country in order to encourage enterprises to export goods and a tax measures,the main way is to export enterprises customs export commodities within the territory of a country in the process of production and processing,sales,circulation has been paid to the state's tax return to the enterprise,reduce the cost of domestic products into the international market price,make the domestic products and foreign products under fair conditions to participate in international competition,improve domestic products in the international competition ability,to stimulate export.At present,the export tax rebate as a means of macro-economic control and regulation,adopted by many countries around the world and a wide range of applications.In our country,for example,in our country since 1950 to make a study of the export tax rebate policy adopted a policy of export tax rebates,which began in 1985 as the economy and the change of national policy and continuously,has successively carried out six times the management system of the export tax rebate reform and adjustment of tax rebates,17 shows very strong flexibility and adaptability,has become an important means of macroeconomic regulation and control in our country.At present,China's foreign trade in the economic stabilization in slow,steady for the overall situation,but it also faces many unstable and uncertain factors,the foreign trade economy downward pressure is still large,especially in the current critical period of deepening reform in full,all levels of government and the state administration of taxation issued more and more foreign trade service measures,regulation is also relatively loose more and more.Export tax rebates,however,has remained at a higher position,the export tax fraud present a high-risk situation.For this purpose,the export tax rebate work is faced with difficulties and challenges,also full of rare development opportunity.How in the new situation,strengthen the management of export rebate,improve the export tax fraud prevention ability,create a new pattern of import and export tax management become the key problem to be solved.This article from the perspective of tax management and export enterprises,the current export tax rebate management situation,comprehensive analysis of China's export tax rebate management status quo,in combination with the practical situation of the author's own work,in binzhou city the irs case analysis of export tax rebate management work,from the export enterprise present situation,the types of commodity industry,tax rebates to handle,etc.,summarizes the management results,analysis of the loopholes in management,in this case study,service quality,and the effect,risk prevention and control,information technology application,human security,etc,existing problems and reasons,for how to effectively promote ZhengTuiShui integration,establish and improve the export tax rebate management mechanism,to guard against export tax,raise the level of service,to provide talent guarantee puts forward the corresponding Suggestions,in order to increase the efficiency of the export tax rebate management level in our country,service help.