The Research On The Risk Prevention And Management Of Export Tax Rebate For Foreign Trade Comprehensive Service Enterprises

Foreign trade comprehensive service enterprises(hereinafter referred to as "FTCSE"),and as one of China’s service industry pattern,provide the production enterprises customs declaration,inspection declaration,logistics,refund of duty,foreign exchange,the corporation foreign trade links such as "one-stop" services.It speed up production enterprise capital turnover,promote local economic growth of foreign trade,support science and technology innovation and social harmony and stability.It plays an irreplaceable role in national economic and social development.Export is very important to promote economic development,and export tax rebate has a decisive impact on export enterprises.As a new thing,a new type of business,although the foreign trade situation in the background of FTCSE were "named" by the state council to encourage development,various ministries and commissions and local governments have also introduced support measures.However,FTCSE are facing various aspects of supervision,so it is particularly important to strengthen their own risk prevention and management.This paper mainly deals with issues related to export tax rebate on behalf of manufacturers,and studies the risk prevention and management involved.Combined with the operation points of export tax refund risk management of S company,this paper puts forward specific suggestions.Firstly,this paper expounds the concepts of tax risk management,export tax refund and FTCSE,and gives a general understanding of the business of handling export tax refund on behalf of FTCSE.Then,taking S company’s export tax refund risk management measures as an example,this paper analyzes the risk problems existing in the process of export tax refund,and expounds the necessity and role of establishing the risk control system for FTCSE.Finally,the paper summarizes the risk prevention and management of export tax refund for FTCSE on behalf of production enterprises,and puts forward the countermeasures and risk prevention ideas,so as to provide reference and advice for tax administration of FTCSE,so as to promote the healthy and stable development of China’s foreign trade and new industries.This paper is divided into five chapters:Chapter 1: introduction.This part summarizes some domestic and foreign studies related to tax risk management,export tax refund risk management and export tax refund risk management of FTCSE.Based on above theory,the export tax refund risks of FTCSE are comprehensively analyzed and discussed from different perspectives,and the export tax refund risks of FTCSE are systematically analyzed.Chapter two: relevant theoretical basis.This part expounds the meaning,significance,principle and method of export tax refund and its calculation,and integrates the service framework,classification,export tax refund process and accounting treatment of the FTCSE.Based on above theory,the export tax refund risk management of FTCSE is defined,which provides theoretical support for the risk management and measures selection of FTCSE.Chapter three: the status quo of export tax refund of FTCSE.This part introduces the development history and current situation of the FTCSE,and points out that the FTCSE are faced with two kinds of internal and external risks when applying for export tax rebates on behalf of the manufacturers.External risks include tax authority collection and management risk,exchange rate risk,epidemic risk and service object management risk.The internal risk includes system risk,credit risk,staff operation risk and so on.Chapter four: case analysis of export tax refund of FTCSE.This part taking S company as an example,this paper introduces the basic information,the company S first service framework,organization framework,after the company S export tax rebate management measures are introduced,and then points out its export tax rebate management,the risk of production enterprise customer credit risks,risks of export tax rebates in document flow,confirmation letter reply,export tax refund related process and system operation risk,lack of overall management and talent,poor coordination risk and tax authorities.Chapter five: suggestions on risk prevention and management of export tax refund for FTCSE.According to the fourth chapter case analysis management situation of S company,combined with the company S risk points,at the same time taking FTCSE widespread problems into consideration,puts forward to perfect the FTCSE risk prevention and management of the proposal,a sound system of export tax refund related management,to set up the access control process,strengthen customer audit,strengthen the communication department of export goods authenticity,strengthen professional personnel training,expanding new forms the new pattern.With the rapid development and broad prospect of foreign trade comprehensive service enterprises,the research on relevant risk management will also be more perfect.