| At present,export tax rebate has become an international general practice,this way can not only promote export enterprises to reduce export costs,but also in virtually help enterprises to enhance competitiveness at the market.With the rapid development and growth of export-oriented economy in our country,the uncertainties are also increasing in the import and export trade.Driven by interests,some criminals,began to look for all kinds of export tax rebate management vulnerabilities to defraud tax,as a result,the national finance,and the interests of the other legal export enterprises are damaged.Under this circumstance,the tax authorities need to pay attention to the risk management of the export tax rebate,and take the improvement of the export tax rebate risk management mechanism as the core work of the tax rebate work.This article takes the tax authorities in district A of Shenzhen City as the research object and conducts a detailed analysis of their export tax refund risk management work.Firstly,the concept and related theories of export tax refund risk management were elaborated,and based on this,the problems and causes of export tax refund risk management in the tax authorities of district A in Shenzhen were analyzed.Corresponding measures were proposed from the aspects of risk management system construction,information construction,risk prevention mechanism construction,and risk management team construction.After research,it was found that there are many export tax rebate risk management issues in district A of Shenzhen City.It is necessary to prioritize export tax rebate risk management,accelerate deep integration with big data technology,build a comprehensive export tax rebate risk management system,enhance the tax risk prevention ability of tax authorities,create a fairer and just operating environment for export tax rebate systems,and provide tax protection for enterprises engaged in foreign trade business. |
