Study On Tax Administration Of Border Trade In Ruili

With the continuous development and opening up of the border areas and the rapid development of border trade,China's border areas also face some long-term constraints,such as the external causes such as the lagging economic development of neighbouring countries,political risks of unstable situation,etc.,backward infrastructure construction,weak Base,imperfect management system,imperfect policy mechanism and other internal factors.There are also some urgent problems in the Tax Administration of border trade,such as the imperfect tax policy system,the imperfect tax collection and management model,the inadequate supervision of tax sources,and the need to improve the level of tax-related services,because of the Irregular Tax Administration of Border Trade,the tax compliance degree of the border trade taxpayers is not high,and the tax rights of the country are damaged,which seriously restricts the sustainable development of the border trade.Ruili is located in the southwest border of our country,is our country faces South Asia,Southeast Asia's important port,the border trade development history is long,whether manages the border trade tax revenue to the entire Ruili tax revenue development to have the significant influence,it can also be used for reference in the Tax Administration of border trade in other regions.In addition,the author is a cadre of the Ruili Tax Bureau.He has a good understanding of the Tax Administration of Ruili's border trade and can obtain first-hand data for further in-depth study.This article,through research and a large number of data collection,using quantitative analysis and qualitative analysis,questionnaire survey and other methods,first of all,from the overall situation of border trade,border trade tax survey two aspects of Ruili City border trade were summarized and analyzed.Secondly,it comprehensively summarizes and analyzes the current situation of border trade tax management in Ruili City,including the main content of border trade tax management,the basic situation of border trade tax management in Ruili City,and the mainexperience and practice of border trade tax management in Ruili City.On this basis,this paper deeply studies and analyzes the problems existing in the border trade management of Ruili City,including the low tax compliance of taxpayers,the low level of tax source structure,the difficulty of tax source supervision,and the great risk of export tax refund(Exemption),and analyzes the causes one by one.Finally,the paper puts forward some effective ways to improve the border trade tax administration of Ruili City,such as improving the border trade tax administration system and mechanism,giving full play to the government's functions to guide and cultivate high-quality tax sources,standardizing the border trade tax collection and administration mode,optimizing the border trade tax related services,etc.,in order to standardize the border trade operation and improve the border trade tax payment Tax compliance provides decision-making advice.