Research On The Implementation Of Export Tax Rebate Policy For Foreign Trade Enterprises In S City

Export trade is an important form of trade in China.Since its development,it has made an important contribution to the sustainable and healthy development of the economy.The export tax rebate policy is an important part of the export trade policy,which has been driving the steady growth of China’s export economy for more than 30 years.In 2018,China introduced measures to reform the national and local tax collection and management system,and gradually achieved the successful merger of the national and local tax authorities at all levels.After the merger of the national and local tax authorities,the export tax rebate work of the tax authorities has been continuously improved and improved in the aspects of export tax rebate mechanism,tax business integration and tax personnel management.Therefore,according to the new experience of the national tax management reform,how to ensure and further improve the management and efficiency of local foreign trade enterprises,continue to prevent and severely crack down on export tax fraud,actively create a good environment for the development of foreign trade economy,and drive the healthy and long-term development of S city’s economy is a new topic that S city’s tax authorities have to face.This paper takes S City,Heilongjiang Province as an example,collects and collates data through designing questionnaires and interview outlines,and studies the current situation of the implementation of export tax rebate policies of foreign trade enterprises in S City in combination with the four factors of Smith model,analyzes the problems and causes of the problems in the implementation of export tax rebate policies of foreign trade enterprises in S City,and,according to the actual work situation,respectively,analyzes the implementation of the export tax rebate policies of foreign trade enterprises The tax collection and refund environment,the execution ability of the tax authorities in S city and the participation mode of foreign trade enterprises are optimized.Finally,security measures are formulated for the implementation of the optimization plan from the aspects of ideological understanding,operation management and capital investment.