Problems And Countermeasures Of Export Tax Rebate Risk Management In District Y Of S City

With the impact of global economic and trade frictions,especially the COVID-19 epidemic since 2020,The State Council has made decisions and plans,and the Ministry of Commerce,together with 27 departments including the National Development and Reform Commission,the Ministry of Finance,the People’s Bank of China,and the General Administration of Customs,have continuously and vigorously studied and introduced relevant policies to ensure stability and improve quality of foreign trade.The implementation of measures to stabilize foreign trade will lead to a certain degree of deregulation.Tax authorities shoulder more and more heavy missions and responsibilities in the management of export tax refund and risk prevention.They need to balance the contradiction between promoting the development of foreign trade and preventing export tax fraud,the contradiction between the shortage of human resources and the growing demand for tax refund of enterprises.Therefore,strengthening the risk management of export tax refunds and preventing the risk of export tax refunds by various means has become the priority in the management of export tax refunds.Based on the author’s own practical experience in the management of export tax refund in Y District tax authority of S City,this paper analyzes the status quo of the risk management of export tax refund in Y District Tax Bureau of S City,and believes that the risk management of export tax refund in Y District Tax Bureau of S City is characterized by fragmented management subjects,fragmented management achievements,and fragmented internal and external cooperation.These fragmentation can be summarized as the organizational structure of grass-roots tax authorities,the implementation of export tax rebate risk management,internal and external cooperation mechanism.After a comprehensive analysis of the causes of these fragmentation problems,the author puts forward specific countermeasures and suggestions to improve tax compliance guided by "meeting the needs of taxpayers",improve the "integration mechanism" to improve the risk management system,strengthen the "coordination mechanism" with other departments,and build an information-based comprehensive big data support platform.Y District of S City is known as "an important window of China’s reform and opening up" and "a successful example of international cooperation".Its import and export volume is also the forefront of the province,playing a pivotal role.This paper takes the risk management of export tax rebate in Y District of S City as the research object,aiming at putting forward operational suggestions for the tax bureau of Y District of S City to better develop the risk management of export tax rebate.