Research On The Management Of Export Tax Rebate Under The Background Of Optimizing Business Environment

Export tax rebate is an important means to stabilize foreign trade and foreign investment,and an important tax policy to promote a higher level of open economy.The report to the Party’s 20 th National Congress pointed out that "we must fully,accurately and comprehensively implement the new development concept" and "appropriately reduce the negative list for foreign investment access,protect the legitimate rights and interests of foreign investors in accordance with the law,and create a market-oriented,law-based and world-class business environment".In March2021,the Opinions on Further Deepening the Reform of Tax Administration proposed to build a market-oriented and law-based international business environment.It proposes to comprehensively promote the digital upgrade and intelligent transformation of tax collection and administration,deepen the sharing of tax big data application,and explore the application of blockchain technology.A mechanism for regular and institutionalized data sharing and coordination between tax authorities and relevant departments will be established by 2035.It is proposed to continuously improve the tax law enforcement system and mechanism and comprehensively implement the principle of tax legality.It proposes to vigorously promote high-quality and efficient intelligent tax service,continuously reduce the number and time of tax payment and payment,expand the scope of data sharing between departments,and speed up the process of enterprises’ export tax refund.In 2022,the average time for tax authorities to handle normal export tax rebate will be reduced to less than 6working days,and the processing time for enterprises with high credit rating will be further shortened.Optimizing the business environment has put forward a new task for the administration of export tax rebate.In order to improve the management of export tax rebate and continuously optimize the business environment,this paper takes the tax bureau of A City of grass-roots district and county Bureau as an example,and adopts the interview method to study the current situation and problems in the management of export tax rebate in A city.We will promote high-quality development of the administration of export tax rebates.