Study On Tax Planning Of Export Tax Rebate Of JY Company

Export tax rebate is the key component of the national tax system.At the macro level of the country,export tax rebate helps to enhance the international competitiveness and trade advantages of domestic products,and then enhance the comprehensive strength of the country;At the micro level of enterprises,export tax rebates help reduce costs,optimize resource allocation,and enhance overall strength.As a leading enterprise in the local household industry,JY company has a certain industry representative,but its export tax rebate tax planning is relatively backward,especially the raw material procurement path,export trade methods,trade settlement methods and other aspects of the tax planning work is seriously lacking,there are many problems and deficiencies,resulting in the tax burden and enterprise costs increase.Based on this background,this paper analyzes the current situation of JY company’s export tax rebate tax planning,identifies the existing problems,and then puts forward targeted measures to help JY company improve the level of export tax rebate tax planning.First of all,by summarizing relevant literature at home and abroad,this study sorted out the main research methods such as analytic hierarchy process,fuzzy comprehensive evaluation,sensitivity analysis,etc.,to lay a theoretical foundation for the whole paper.Secondly,field research was carried out on the enterprise,case analysis was applied to the investigation results,and the current situation of JY Company’s export tax rebate tax planning was analyzed from three aspects: planning strength,planning plan and planning effect.It was found that JY Company’s planning organization and planning personnel were weak,and there was a lack of planning plans in raw material procurement,export trade,trade settlement and other links.The export tax rebate is not sufficient,the export tax rebate does not match and synchronize with the change of enterprise cost and profit,and the planning effect is not good.Then,based on the dimensions of raw material procurement path,export trade mode,trade settlement method and other issues clearly defined in the analysis of the current situation of tax planning,the evaluation index system of export tax rebate tax planning is constructed,and the weight and importance of each index are calculated using the analytic hierarchy process and fuzzy comprehensive evaluation method,and then the scoring value is obtained.Accurately identify the problem indicators whose scores are lower than the "general" standard,further refine them into the problems existing in export tax rebate tax planning,and analyze the reasons for the problems.Finally,focusing on the problem orientation,from the three dimensions of raw material procurement path,export trade mode and trade settlement method,the sensitivity analysis method is used to analyze and compare the impact of various factors on export tax rebate,and the case analysis method is combined with actual data to calculate and compare different schemes of different dimensions,and finally get the overall plan of export tax rebate tax planning.It also provides safeguard measures for the implementation of the program from the aspects of enterprise management,production and operation,and export trade.This study provides a solution to JY company’s tax planning problem,and provides a reference for the theoretical research and practical application of export tax refund tax planning for enterprises in the same industry.At the same time,this study emphasizes that enterprises should declare export tax rebates in strict accordance with the requirements of the tax law,and relevant tax planning work should adhere to both efficiency and legality,and guide enterprises to constantly improve their compliance with the tax law.