Investigation Report On The Export Tax Rebate Policy Of The Port Of Port C In Y City

The export tax rebate policy of the port of departure is an innovation on the operational process based on the traditional export tax rebate policy.The implementation of this policy can simplify the procedures for exporting goods to and from the port,facilitating their transit in different customs areas,greatly shortening the time required for enterprises to obtain export tax rebates,and reducing the proportion of capital occupation costs,thereby increasing the capital turnover rate and use of export enterprises.effectiveness.In 2012,the Ministry of Finance,the General Administration of Customs,and the State Administration of Taxation issued the "Notice on the Tax Rebate Policy for the Trial Port of Shanghai"(Cai Shui [2012] No.14),making Shanghai Yangshan Port the first pilot of the policy and promoting the implementation of the policy.The development of Yangshan Port's export business volume and service capacity;the “Notice on Expanding the Pilot Range of the Tax Rebate Policy for the Departu re Port” promulgated in 2014(Cai Shui [2014] No.53)further expanded the pilot scope of the policy;The Notice on Perfecting the Tax Rebate Policy for the Port of Deportation(Cai Shui [2018] No.5)further improved and adjusted the tax refund policy for the port of departure,and expanded the scope of the pilot again.Since the port C of Y City has been included in the export tax rebate policy of the port of departure since 2014,the export tax rebate policy of the port has not officially landed.This study firstly sorts out the export tax rebate policy of the port of departure,and describes the implementation status and implementation effects of the export tax rebate of other pilot cities.Secondly,on the basis of comprehensive and in-depth research,this study combines the specific development of Y City and analyzes the implementation of the export tax rebate policy of the port of departure.First,from the three main bodies of the local government,export enterprises and logistics enterprises,the reasons for the export tax rebate policy of the Y port C port have never been officially reached;the second is mainly from the perspective of promoting enterprise development and improving local foreign trade level and competitiveness.The necessity analysis of the export tax rebate policy for the port of C city in Y city was carried out.Thirdly,according to the location advantage,policy support and the export enterprises and logistics enterprises of Y city,the feasibility of the export tax rebate policy for the port of C city in Y city was carried out.analysis.Finally,this study proposes relevant programs and suggestions for accelerating the formal implementation of the export tax rebate policy for the Y City Port,including strengthening policy propaganda and corporate incentives,improving infrastructure and promoting the construction of information sharing platforms.